When a Significant Uncertainty Exists and This Has NOT Been

question 29

Multiple Choice

When a significant uncertainty exists and this has NOT been disclosed:

• A) a scope limitation will need to be reported.
• B) an inability to form an opinion must be used.
• C) a qualified or an adverse opinion is required, depending on materiality.
• D) an unmodified opinion with an emphasis of matter section is appropriate.

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Definitions:

Base Rates

The prevalence of a characteristic or behavior in a general population, used as a reference point in statistical analysis.

Decision-making

The cognitive process of choosing between two or more alternatives, resulting in a final choice or action.

Risk Factor

A risk factor is any attribute, characteristic, or exposure that increases the likelihood of developing a disease or injury.

Positive Psychology

A branch of psychology focused on the study and promotion of positive aspects of human life, such as happiness, well-being, and personal strengths.