It Is Appropriate to Issue an Opinion That Contains the Phrase

question 59

Multiple Choice

It is appropriate to issue an opinion that contains the phrase 'because of the significance of the matter described in the Basis for Disclaimer of Opinion paragraph' when:

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

---

Definitions:

Social Workers

Professionals trained to provide support and services to individuals, families, and communities dealing with personal and social issues, employing a variety of methods tailored to the client's needs.

Cardinal Values

Fundamental values that are considered primary or paramount in guiding ethical behavior and decision making.

Acceptance

The act of receiving or taking something offered or recognizing the reality of a situation without attempting to change it or protest.

Client's Strength

The personal attributes, skills, or resources that a client possesses which can be leveraged in therapeutic settings for better outcomes.