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11. Which of the following statements is correct concerning an auditor's required communication with those charged with governance of an audit client?

a. This communication is required to occur before the auditor's report on the financial statements is issued.

b. This communication should include discussion of any significant disagreements with management concerning the financial statements.

c. Any significant matter communicated to the audit committee should be communicated to management.

d. Significant audit adjustments proposed by the auditor and recorded by management need not be communicated with those charged with governance.

The Auditor's Opinions

12. A client decides not to make an auditor's proposed adjustments that collectively are not material and wants the auditor to issue the report based on the unadjusted numbers. Which of the following statements is correct regarding the financial statement presentation?

a. The financial statements are free from material misstatement, and no disclosure is required in the notes to the financial statements.

b. The financial statements do not conform with GAAP.

c. The financial statements contain unadjusted misstatements that should result in a qualified opinion.

d. The financial statements are free from material misstatement, but disclosure of the proposed adjustments is required in the notes to the financial statements.

13. In a qualified, adverse, or disclaimer report, the auditor

a. has not performed a satisfactory audit.

b. is not satisfied that the financial statements are presented fairly

c. either of the two responses

d. none of the two responses.

14. This term is used to describe the effects or possible effects on the financial statements of a matter that, in the auditor's judgment, are not confined to specific elements, accounts or items of the financial statements, or, if confined, represent or could represent a substantial proportion of the financial statements, or, in relation to disclosures, are fundamental to users' understanding of the financial statements

a. Persuasive c. Pervasive

b. Reasonable d. Effective

15. What audit opinions would be possible when the audited company refuses to record adequate amortization for fixed assets? Assume the amount in question exceeds materiality.

a. Only unqualified or adverse opinions are possible.

b. Only qualified or adverse opinions are possible.

c. Only adverse or denial opinions are possible.

d. Only qualified or unqualified opinions are possible.

16. If the financial statements, including accompanying notes, fail to disclose information that is required by PFRSs, the auditor should express either a(an)

a. "Except for qualified opinion or adverse opinion.

b. Adverse opinion or a "subject to" qualified opinion.

c. "Subject to" qualified opinion or unqualified opinion with a separate explanatory paragraph.

d. Unqualified opinion with a separate explanatory paragraph or an "except for" qualified opinion.

17. A departure from PFRS is disclosed in a note to the financial statements. The auditor should:

a. Issue an unqualified opinion, with no explanatory paragraph, since the departure from PFRSs is disclosed

b. Issue an unqualified opinion, but emphasize the matter in an explanatory paragraph

c. Issue a qualified opinion

d. Disclaim an opinion

18. Eagle Company's financial statements contain a departure from PFRSs because, due to unusual circumstances, the statements would otherwise be misleading. The auditor should express an opinion that is

a. Unqualified but not mention the departure in the auditor's report.

b. Unqualified and describe the departure in a separate paragraph.

c. Qualified and describe the departure in a separate paragraph.

d. Qualified or adverse, depending on materiality, and describe the departure in a separate paragraph.

19. Of the two major categories of scope restrictions, (1) those caused by client and (2) those caused by conditions beyond the control of either client or auditor, the effect on the auditor's judgment is

a. the same for either.

b. More serious for 1 than for 2.

c. More serious for 2 than for 1.

d. Negligible.

20. Restrictions imposed by a client prohibit the observation of physical inventories, which account for 35% of all assets. Alternative audit procedures cannot be applied, although the auditor was able to examine satisfactory evidence for all other items in the financial statements. The auditor should issue a(an)

a. "Except for" qualified opinion.

b. Disclaimer of opinion.

c. Unqualified opinion with a separate explanatory paragraph.

d. Unqualified opinion with an explanation in the auditor's responsibility paragraph.