A "Dual Opinion" Audit Is One Where

question 23

Multiple Choice

A "dual opinion" audit is one where

• A) The auditors render an opinion on the primary government and any component units.
• B) The auditors render an opinion on both the basic financial statements and the combining and individual fund financial statements.
• C) The auditors render an opinion on both the financial and statistical sections of the CAFR.
• D) The auditors render an opinion on the primary government, component units, and the CAFR as a whole.

---

Definitions:

Devil's Advocate

A person who expresses a contentious opinion in order to provoke debate or test the strength of the opposing arguments.

Janis

Likely refers to Irving Janis, a psychologist best known for his theory of "groupthink," which describes the flawed decision-making process that can occur in cohesive groups.

Deception

The act of misleading or tricking someone by presenting false information or concealing the truth.

Research Study

A detailed investigation and analysis conducted to discover new information or reach new understandings.