If the Phrase "Except For" Is Present in the Opinion

question 33

Multiple Choice

If the phrase "except for" is present in the opinion paragraph of the audit report, the auditor has issued a(n)

• A) adverse opinion.
• B) disclaimer of opinion.
• C) unqualified opinion.
• D) qualified opinion.

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Definitions:

Seniority System

is a workplace policy where decisions about promotions, layoffs, and other job-related matters are made based on the length of an employee's service.

Motivation Level

The degree of willingness of an individual to exert effort towards achieving personal or organizational goals.

Open-Door Policy

A management approach whereby executives encourage openness from employees, allowing them to discuss any matter freely without fear of retribution.

Human Motivation

The internal and external factors that stimulate desire and energy in people to be continually interested and committed to a job, role, or subject.