When a Misstatement in the Financial Report Would Affect a User's

question 44

Multiple Choice

When a misstatement in the financial report would affect a user's decision but the overall statements are still fairly stated, it would be appropriate to issue:

• A) a qualified opinion.
• B) an inability to form an opinion.
• C) an adverse opinion.
• D) an unmodified opinion.

---

Definitions:

Triplet

A term in quantum mechanics referring to a system (often an electron) that exists in three possible states with the same energy, typically in the context of spin states.

NMR

Nuclear Magnetic Resonance, a technique that exploits the magnetic properties of certain atomic nuclei to determine physical and chemical properties of atoms or the molecules in which they are contained.

Quartet

In nuclear magnetic resonance (NMR) spectroscopy, a signal pattern of four peaks that suggests the presence of three equivalent protons adjacent to the observed nucleus.

Singlet

A term used in spectroscopy to describe an energy state of an atom or molecule where all electron spins are paired, resulting in zero net magnetic spin.