If, After the Accumulation of Final Evidence and During the Evaluation

question 66

Multiple Choice

If, after the accumulation of final evidence and during the evaluation of results, the auditor concludes that there is sufficient evidence but it does not support a conclusion of fairly presented financial statements, the auditor has two choices:

• A) (1) the statements must be revised to the auditor's satisfaction or (2) a disclaimer of opinion must be issued.
• B) (1) either a qualified opinion must be issued or (2) an adverse opinion must be issued.
• C) (1) either a disclaimer of opinion must be issued or (2) an adverse opinion must be issued.
• D) (1) the statements must be revised to the auditor's satisfaction or (2) either a qualified or an adverse opinion must be issued.

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Definitions:

Deliberate Thinking

An intentional and conscious mental process directed at analyzing information, solving problems, and making decisions based on rational evaluation.

Social Cognition

The process of understanding how people perceive, think about, and remember information about others and themselves.

Social Psychology

The scientific study of how individuals' thoughts, feelings, and behaviors are influenced by the actual, imagined, or implied presence of others.

Social Relationships

Connections between individuals in a society governed by mutual expectations, social norms, and shared interests or values.