A Justified Departure from GAAP May Result in Which of the Following

question 11

Multiple Choice

A justified departure from GAAP may result in which of the following?

• A) A disclaimer of an audit opinion.
• B) An adverse opinion.
• C) An unqualified audit opinion with an explanatory paragraph before the opinion paragraph or a qualified opinion.
• D) A standard unqualified opinion.

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Definitions:

Limbic System

A complex system of nerves and networks in the brain, involved with instinct and mood. It controls basic emotions (fear, pleasure, anger) and drives (hunger, sex, dominance, care of offspring).

Hard-to-classify Child

A child whose behavior, needs, or characteristics do not neatly fit into conventional categories or expectations.

Slow-to-warm-up

Refers to a temperament observed in some children who tend to be cautious and less adaptive in new situations but gradually become more comfortable with time.

Responsiveness

The quality of reacting quickly and positively to changes or stimuli.