
微信扫一扫
实时资讯全掌握
In which of the following circumstances would an auditor be most likely to express an adverse opinion? A. Tests of controls show that the entity’s internal control structure is so poor that it cannot be relied upon. B. The chief executive officer refuses the auditor access to minutes of board of director’s meetings. C. The statements are not in conformity with a FASB pronouncement regarding the capitalization of leases. D. Information comes to the auditor’s attention that raises substantial doubt about the entity’s ability to continue as a going concern. |