In Which of the Following Circumstances Would an Adverse Opinion

question 64

Multiple Choice

In which of the following circumstances would an adverse opinion be appropriate?

• A)An uncertainty prevents the issuance of a standard unqualified opinion.
• B)The statements are not in conformity with generally accepted accounting principles regarding stock options plans.
• C)The auditor has been unable to obtain sufficient competent evidential matter.
• D)The principal auditors decide to make reference to the report of another auditor who audited a subsidiary.

---

Definitions:

Attitudes

A learned tendency to evaluate things in a certain way, which can include evaluations of people, issues, objects, or events.

Subjective Norms

Individual beliefs about how people they care about will view their behavior in a given context.

Implicit Attitudes

Unconscious beliefs or feelings that influence an individual's responses and behaviors without their awareness.

Peripheral Route

A method of persuasion that relies on superficial cues rather than the substantive quality of an argument, as delineated in the Elaboration Likelihood Model.