Which of the Following Is the Most Likely Reason for an Auditor

question 13

Multiple Choice

Which of the following is the most likely reason for an auditor to issue an adverse opinion?

• A) Inability to gather any sufficient relevant information to form the basis for the opinion
• B) Misstatements that are material and pervasive
• C) Going concern issue
• D) Misstatements that are material but not pervasive

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Definitions:

Dichotomous Thinking

A cognitive distortion involving viewing things in black and white categories, without recognizing any middle ground.

Rational Grounding

A cognitive behavioral technique that involves using reason and rational thinking to challenge and overcome irrational beliefs and fears.

Self-Talk

The internal dialogue that consists of the thoughts and beliefs an individual has about themselves and their experiences.

Irrational Belief Systems

Deeply held but unreasonable convictions or assumptions that can lead to emotional and behavioral issues.