An Auditor Will Issue an Adverse Opinion When

question 26

Multiple Choice

An auditor will issue an adverse opinion when

• A)A severe scope limitation has been imposed by the client.
• B)A violation of GAAP is sufficiently material that a qualified opinion is not justified.
• C)A qualified opinion cannot be rendered because the auditor lacks independence.
• D)The company's ability to continue as a going concern is subject to substantial doubt.

---

Definitions:

Contingency Contract

A behavior modification technique where an agreement is made between two parties, outlining specific behaviors and the rewards or consequences that follow from those behaviors.

Reinforcements

In behavioral psychology, stimuli which increase the likelihood of a behavior being repeated, can be positive or negative.

Existential Therapies

A group of psychotherapies emphasizing autonomy, freedom, and the search for meaning, focusing on the human condition as a whole.

Psychotherapy Practice

The professional application of psychological methods, particularly when based on regular personal interaction, to help a person change behavior and overcome problems in desired ways.