Which One of the Following Is a Reporting Standard Requirement

question 36

Multiple Choice

Which one of the following is a reporting standard requirement?

• A)The auditor will state explicitly whether the financial statements are fairly presented in accordance with the applicable financial reporting framework.
• B)The auditor will identify in the auditor's report,those circumstances in which auditing principles have not been consistently observed in the current period in comparison to the preceding period.
• C)The auditor will review adjusting journal entries for accuracy,and if the auditor concludes those entries are not reasonable accurate,the auditor must so state in the auditor's report.
• D)The auditor will express an unqualified opinion on the financial statements,or will conduct additional audit procedures until such an opinion can be expressed.

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Definitions:

Health Promotion

Activities and policies targeted at enhancing well-being and preventing health problems through encouraging healthy behaviors.

Immunizations

The process of making a person immune or resistant to an infectious disease, typically by the administration of a vaccine.

Preventive Services

Medical services aimed at disease prevention and health promotion to avoid or minimize the impact of disease and disabilities.

Screening

The process of testing or examining individuals for the presence of diseases or conditions before symptoms appear, aimed at early detection and management.