Fiona, an External Auditor Reviewing a Telecommunications Company's Accounts, Finds

question 44

Multiple Choice

Fiona, an external auditor reviewing a telecommunications company's accounts, finds that the company's internal accountants have entered false data in the company records. Instead of stating the actual figures, which would reveal the poor performance of the company, the accountants have overstated the company's earnings. In this case, Fiona is most likely to offer a(n) _____ in the independent auditor's report.

• A) qualified opinion
• B) unqualified opinion
• C) adverse opinion
• D) concurring opinion

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Definitions:

Outlook

A personal information manager from Microsoft, mainly used as an email application.

Command

An instruction or directive given by a user to a computer program to perform a specific operation.

Customizing

Modifying or adjusting something to suit specific preferences or requirements.

Experience

The knowledge or skill acquired through involvement in or exposure to events, situations, or activities over time.