According to International Auditing Standards, If Audit Work Has Been

question 47

Multiple Choice

According to international auditing standards, if audit work has been limited in its scope, the auditors have had a disagreement with management, or there is significant uncertainty associated with the financial statements, what kind of audit opinion should be rendered?

• A) Disclaimer of opinion
• B) Unqualified
• C) Adverse
• D) Qualified

---

Definitions:

Expert Power

The influence and authority a person gains from having expertise or specialized knowledge in a particular area.

Legitimate Power

The authority someone has because of their position or role within an organization, recognized by others as right and proper.

Leadership

The act of guiding or influencing people towards achieving a common goal, often involving qualities such as vision, communication, and motivation.

Regional Metamorphism

Metamorphism affecting an extensive region and related mostly to regional burial, heating, and deformation of rocks.