In Which of the Following Circumstances Would a Qualified Opinion

question 100

Multiple Choice

In which of the following circumstances would a qualified opinion not be appropriate?

• A)A scope limitation prevents the auditors from completing an important auditing procedure.
• B)The entity has failed to properly disclose going-concern uncertainties.
• C)An accounting principle at variance with generally accepted accounting principles is used.
• D)The auditors lack independence with respect to the audited entity.

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Definitions:

Primary Reinforcer

An innately satisfying stimulus, such as food or comfort, that fulfills a basic biological need and does not require learning to be effective.

Reward

Any form of compensation, recognition, or benefit used to reinforce positive behavior and outcomes within an organization.

Desirable Behavior

Behavior that is seen as positive or beneficial within a given context, often encouraged by society or organizations.

Secondary Reinforcer

A stimulus that has become reinforcing by being associated with a primary reinforcer; it indirectly satisfies biological needs.