Disclaimers of Opinion Can Only Be Issued by Auditors Based

question 75

Multiple Choice

Disclaimers of opinion can only be issued by auditors based on which of the following?

• A)Violations of GAAP.
• B)Substantial scope limitations.
• C)Going concern.
• D)Lack of independence.
• E)Either B or D.

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Definitions:

Diffusion Gradient

A variance in concentration that permits molecules to move passively from an area of higher concentration to an area of lower concentration.

Respiratory Membrane

The thin barrier in the lungs through which gas exchange between the air in the alveoli and the blood in the capillaries occurs.

Gas Exchange

The biological process through which gases (such as oxygen and carbon dioxide) are transferred between the blood and the external environment in the lungs.

Alveolar Ventilation

The process by which air moves in and out of the alveoli, the tiny air sacs in the lungs, allowing for gas exchange with the blood.