It Is Appropriate to Issue an Opinion That Contains the Phrase

question 31

Multiple Choice

It is appropriate to issue an opinion that contains the phrase 'Because of the significance of the matter described in the Basis for Disclaimer of Opinion paragraph' when:

• A) the auditor has not accumulated sufficient appropriate evidence to determine whether the financial report is presented fairly.
• B) there has been a material misstatement on a particular matter that is material.
• C) there has been a material misstatement on a particular matter that is material and pervasive.
• D) None of the above

---

Definitions:

Caregiver Role Strain

The stress and burden felt by caregivers due to the demands of caring for another person.

Activity Intolerance

A condition where an individual has inadequate physiological or psychological energy to endure or complete required or desired activities.

Compromised Human Dignity

A state where an individual's respect, self-worth, and privacy are not honored or maintained.

Ego-Defense Mechanism

Psychological strategies unconsciously used to protect a person's ego or self-esteem from stress and harmful thoughts or feelings.