An Auditor Would Issue an Adverse Opinion If

question 12

Multiple Choice

An auditor would issue an adverse opinion if:

• A)a qualified opinion cannot be given because the auditor lacks independence.
• B)the audit was begun by other independent auditors who withdrew from the engagement.
• C)the financial report taken as a whole does not fairly present the financial condition and results of operations of the entity.
• D)the restriction on the scope of the audit was significant.

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Definitions:

Rhizobacteria

Beneficial bacteria that reside in the soil close to plant roots, often enhancing plant growth or protecting against pathogens.

Nod Factors

Signaling molecules produced by rhizobial bacteria that play a crucial role in the establishment of symbiosis with leguminous plants, leading to the formation of nitrogen-fixing nodules.

Lichens

Lichens are symbiotic associations between a fungus and a photosynthetic partner, typically an algae or a cyanobacterium, living together in a mutualistic relationship.

Photosynthetic Roots

roots of certain plants that are capable of photosynthesis, an adaptation seen often in aquatic plant species.