Logan, an Independent Auditor, Is Assigned to Perform an Audit

question 28

Multiple Choice

Logan, an independent auditor, is assigned to perform an audit for a software company. After the audit, he notices some serious lapses and discrepancies in the numbers mentioned in the firm's financial statements. In this scenario, Logan is most likely to offer a(n) _____ opinion in his audit report.

• A) qualified
• B) unqualified
• C) adverse
• D) concurring

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Definitions:

Internal Consistency Reliability

A measure of how well the items on a test measure the same construct or concept.

Content Validity

The extent to which a test measures all facets of the concept it is intended to assess.

External Validity

The extent to which the results of a study can be generalized to other situations, populations, or settings.

Alternate Form Reliability

A measure of consistency where different versions of a test produce similar results, indicating the test’s reliability over time.