試題詳解

11. The auditors have calculated the total uncorrected identified misstatements as $445,000； materiality for the audit is $450,000. The client has declined to record the related journal entries. In this situation it is most likely that the auditors will:
(A) Resign from the audit.
(B) Issue a disclaimer of opinion.
(C) Conclude that the financial statements are not materially misstated.
(D) Perform additional audit procedures to reduce audit risk to an appropriately low level.