The Service Auditor's Type 2 Report Contains

question 87

Multiple Choice

The service auditor's Type 2 report contains

• A) an opinion on the reasonableness of the financial statements.
• B) the two opinions about the description and suitability of the design of controls that are issued in a Type 1 report plus an additional opinion about the operating effectiveness of controls throughout the period.
• C) an opinion only on the operating effectiveness of the controls.
• D) an opinion on the service company's website.

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Definitions:

Individual's Attitude

A person's settled way of thinking or feeling about something, revealed through their behavior.

Job Satisfaction

The feeling of fulfillment or enjoyment that comes from performing one's job, often influenced by working conditions, recognition, and compensation.

Employee Absenteeism

The frequent absence of an employee from work, which can be voluntary or involuntary, affecting productivity and morale.

Turnover

The rate at which employees leave a workplace and are replaced by new personnel.