58:

Which of the following opinions is least likely to be issued when an auditor is unable to complete a procedure during an audit?

a.

A disclaimer of opinion.

b.

A qualified opinion.

c.

An adverse opinion.

d.

An unmodified opinion.

63:

When auditing non public companies, an audit of:

a.

Internal control is not required.

b.

The operational effectiveness of internal controls is required.

c.

Internal control is required.

d.

The design of internal controls is required.