If the auditor obtains sufficient competent evidence on the client's accounts receivable balance by alternative procedures because it is impractical to confirm accounts receivable,the auditor's opinion should be unqualified and could be expected to
A) Disclose the fact that alternative procedures were used due to client-imposed scope limitation.
B) Disclose in the opinion paragraph that confirmation of accounts receivable was impracticable.
C) Avoid mentioning the alternative procedures.
D) Include an explanatory paragraph that discloses the performance of alternative procedures.

Question

Quizplus · Accepted Answer

If the auditor obtains sufficient competent evidence through alternative procedures, there is no need to mention the use of alternative procedures in the audit report, and an unqualified opinion can be issued without additional disclosure.

If the Auditor Obtains Sufficient Competent Evidence on the Client's