Which of the Following Scenarios Does Not Result in a Qualified

question 104

Multiple Choice

Which of the following scenarios does not result in a qualified opinion?

• A) A scope limitation prevents the auditor from completing an important audit procedure.
• B) Circumstances exist that prevent the auditor from conducting a complete audit.
• C) The auditor lacks independence with respect to the audited entity.
• D) An accounting principle at variance with GAAP is used.

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Definitions:

Technological Forces

The influences that advancements or changes in technology have on society, the economy, and individual businesses.

Competency

A combination of skills, knowledge, and behaviors that are required for effective performance in a job role.

Organizational Behavior

The study of how people interact within groups in a workplace setting and how this behavior affects the performance of the organization.

Foundation Competencies

Essential skills or abilities that serve as a base for further development in a specific field or profession.