A Deviation from the Unmodified Audit Report Will Cause Knowledgeable

question 26

Multiple Choice

A deviation from the unmodified audit report will cause knowledgeable users of financial statements to recognize that the

• A)auditor intends to communicate concerns about the quality of the financial statements.
• B)financial statements contain a material error.
• C)financial statements contain an error.
• D)Canadian Auditing Standards were not followed.

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Definitions:

True Score

The actual score that accurately reflects the tested attribute or characteristic without error.

Reliable Measure

A consistent and dependable method of measurement that yields the same results under similar conditions.

Measurement Error

The difference between a measured value and the true value that can result from various inaccuracies or biases.

Reliable Measure

A method or instrument that consistently produces stable and accurate results over time.