If the Financial Statements Contain a Departure from GAAP, the Auditor

question 20

Multiple Choice

If the financial statements contain a departure from GAAP, the auditor should express:

• A) an adverse opinion.
• B) a qualified opinion.
• C) a disclaimer of opinion.
• D) either a disclaimer of opinion or a qualified opinion.
• E) either a qualified opinion or an adverse opinion.

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Definitions:

Future Benefits

Anticipated advantages or positive outcomes expected to be received in the future.