Park, CPA, was engaged to audit the financial statements of Tech Co., a new client, for the year ended December 31, 20X3. Park obtained sufficient audit evidence for all of Tech's financial statement items except Tech's opening inventory. Due to inadequate financial records, Park could not verify Tech's January 1, 20X3, inventory balances. Park's opinion on Tech's 20X3 financial statements most likely will be: 
Definitions:
Interviewer
A person responsible for conducting interviews, usually to evaluate candidates for employment or gather information.
Race Norming
A controversial practice in which test scores are adjusted based on the race or ethnicity of the test taker, often used to counteract bias but criticized for being discriminatory itself.
Hiring
The process of identifying, recruiting, and selecting candidates to fill positions within an organization.
Racial Groups
Categories of humans identified by shared physical or social qualities into groups generally viewed as distinct within a given society.
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