If the Phrase "Except For" Is Present in the Opinion

question 33

Multiple Choice

If the phrase "except for" is present in the opinion paragraph of the audit report, the auditor has issued a(n)

• A) adverse opinion.
• B) disclaimer of opinion.
• C) unqualified opinion.
• D) qualified opinion.

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Definitions:

One-Sample Test

A statistical test used to determine whether a sample mean significantly differs from a known or hypothesized population mean.

Hypothesized Proportion Value

A specified value of a population proportion in hypothesis testing that serves as the basis for comparing with the proportion observed in the sample data.

Proportion

A part, share, or number considered in comparative relation to a whole; a fraction or percentage of a total.

Z-Test

A statistical test used to determine whether two population means are different when the variances are known and the sample size is large.