Which of the Following Representations Does an Auditor Make When

question 71

Multiple Choice

Which of the following representations does an auditor make when he or she issues an unmodified audit opinion?

• A) The financial report has been audited at the lowest materiality level possible.
• B) The financial report has been prepared in accordance with Australian Securities Exchange listing requirements.
• C) The financial report has been prepared in accordance with Australian auditing standards.
• D) The financial report has been prepared in accordance with applicable accounting standards.

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Definitions:

Goal Theory

A psychological framework suggesting that setting and striving for specific, challenging goals can significantly improve performance.

Motivated

Having the desire or willingness to act or work towards a goal due to personal interest or external incentives.

Vague Goals

Objectives that are not clear, specific, or measurable.

VIE Theory

A psychological theory that suggests individual motivation is determined by the perceived valence, instrumentality, and expectancy of the outcome.