If the Auditor Identifies Some Minor Concerns, but Believes That

question 83

Multiple Choice

If the auditor identifies some minor concerns, but believes that overall the firm's financial position is represented accurately, which opinion will be reported?

• A) clean opinion
• B) unqualified opinion
• C) adverse opinion
• D) qualified opinion

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Definitions:

Festinger and Carlsmith's Experiment

A psychological study on cognitive dissonance which demonstrated how attitude change can result from forced compliance behavior.

Enjoyable

Experiences or activities that provide pleasure, satisfaction, or joy, making them desirable to engage in.

Cognitive Dissonance Theory

The Cognitive Dissonance Theory proposes that people experience discomfort (dissonance) when their beliefs or actions contradict each other, prompting them to alter their attitudes or behaviors to reduce the dissonance.

Festinger and Carlsmith

refers to the researchers Leon Festinger and James M. Carlsmith, known for their classic 1959 study on cognitive dissonance, showing how inconsistencies between attitudes and behaviors lead to psychological discomfort and a drive to resolve it.