In Which of the Following Circumstances Would an Auditor Not

question 100

Multiple Choice

In which of the following circumstances would an auditor not express an unqualified opinion?

• A) There has been a material change between periods in accounting principles.
• B) Quarterly financial data required by the SEC has been omitted.
• C) The auditor wishes to emphasize an unusually important subsequent event.
• D) The auditor is unable to obtain audited financial statements of a consolidated investee.

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Definitions:

Integer

A whole number, including zero and negative numbers.

Perspective

A particular attitude towards or way of regarding something; a point of view, often influencing how situations are perceived.

Modifications

Changes or alterations made to a system, device, or software to customize or enhance its performance, appearance, or functionality.