Which of the Following Statements Is Not Included in the Auditor's

question 10

Multiple Choice

Which of the following statements is not included in the Auditor's Responsibilities for the Audit of the Financial Statements Section of the standard (unmodified) report?

• A)"In accordance with accounting principles generally accepted in the United States of America."
• B)"Our objectives are to obtain reasonable assurance…and to issue an auditor's report that includes our opinion"
• C)"…it is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement…"
• D)"Reasonable assurance is a high level of assurance but is not absolute assurance…"

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Definitions:

Competence

The ability to do something successfully or efficiently, often referring to specific skills or knowledge.

Autonomy

The degree to which an individual has the freedom to make decisions and take actions without external control or influence.

Expectancy Theory

A motivational theory positing that individuals are more likely to perform actions if they expect their efforts to lead to successful outcomes and valuable rewards.

Goal Specificity

The clarity and preciseness of a goal, making it explicit and defined, which can aid in motivating individuals to achieve it.