An Auditor Is Most Likely to Issue an 'Adverse' Opinion

question 11

Multiple Choice

An auditor is most likely to issue an 'adverse' opinion because of:

• A)a significant uncertainty exists that should be brought to the reader's attention.
• B)an extreme scope limitation.
• C)a material departure from the applicable accounting standards.
• D)the omission of the statement of cash flows.

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Definitions:

Crosstab Query

A type of query in databases that aggregates and possibly summarizes complex data into a two-dimensional table or matrix format.

Row Headings

Labels or identifiers located at the beginning of rows in tables or spreadsheets, often used to indicate the type of data contained in each row.

Caption Property

A characteristic of database objects that defines the text label or title displayed to users.

Field Name

Identifies each column or attribute in a database table, describing the type of data it holds.