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After Testing a Client's Internal Control Activities, an Auditor Discovers

Question 662

Multiple Choice

After testing a client's internal control activities, an auditor discovers a number of significant deficiencies in the operation of a client's internal controls. Under these circumstances the auditor most likely would:


A) Issue a disclaimer of opinion about the internal controls as part of the auditor's report.
B) Increase the assessment of control risk and increase the extent of substantive tests.
C) Issue a qualified opinion of this finding as part of the auditor's report.
D) Withdraw from the audit because the internal controls are ineffective.

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