When an Auditor Issues an Adverse Opinion,which of the Following

question 14

Multiple Choice

When an auditor issues an adverse opinion,which of the following should be included in the opinion paragraph?

• A)The financial statement effects of the departure from GAAP.
• B)A statement that indicates that the financial statements are fairly stated except for a reason that is described in the separate paragraph.
• C)A reference to a separate paragraph that describes the reason for the adverse opinion.
• D)The reasons that the financial statements are misleading.

---

Definitions:

Extroverted

describes individuals who are outgoing, sociable, and energized by interactions with other people, as opposed to being introspective.

Heritability for Divorce

Refers to the extent to which genetic factors contribute to the likelihood of divorce, suggesting that the propensity for divorce may be inherited to some degree from one's parents.

Identical Twins

Twins who develop from a single fertilized egg, sharing the same genetic material.

Prehistoric Ancestors

Refers to the early human species and other hominins who lived before the advent of writing and recorded history.