Conditions Requiring a Departure from an Unmodified Audit Report Include

Multiple Choice

Conditions requiring a departure from an unmodified audit report include all but which of the following?

A) Management refused to allow the auditor to confirm significant accounts receivable for which there were no alternative procedures performed.
B) Management has determined that fixed assets should be reported in the balance sheet at their replacement values rather than historical costs. The auditors do not concur.
C) Management decided not to allow the auditor to confirm significant accounts receivable, but the auditor obtained sufficient appropriate evidence by examining subsequent cash receipts.
D) The audit partner's dependent child received a gift of 100 shares of a client's stock for her birthday from a grandparent.