It Is Appropriate to Issue an Opinion That Contains the Phrase

question 64

Multiple Choice

It is appropriate to issue an opinion that contains the phrase 'except for' when:

• A) there has been a material misstatement on a particular matter that is material and pervasive.
• B) the auditor has not accumulated sufficient appropriate evidence to determine whether the financial report is presented fairly.
• C) there has been a material misstatement on a particular matter that is material.
• D) none of the above

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Definitions:

Spruce

A type of evergreen coniferous tree belonging to the genus Picea, known for its needle-like leaves and conical shape.

Savannah

A mixed landscape of grasslands and scattered trees, often found in tropical to subtropical regions, supporting a diverse array of flora and fauna.

Grasslands

Ecosystems dominated by grasses, often found in regions where there is not enough regular rainfall to support the growth of a forest, but more than that to form a desert.

Cool, Dry Season

A period in some climates characterized by lower temperatures and minimal precipitation, often occurring in the winter or the dry season in tropical regions.