Circumstances Where the Auditor Is Justified in Qualifying the Audit

Multiple Choice

Circumstances where the auditor is justified in qualifying the audit report because of an inability to obtain sufficient appropriate audit evidence would not include which of the following?

A) the auditor is appointed after the count of physical inventories has occurred
B) the auditor runs out of time to follow normal auditing procedures because it has scheduled too many clients for audit in the final month of the audit period.
C) where a fire has destroyed the entity's accounting records
D) the auditor is not able to obtain sufficient appropriate audit evidence about an associated entity