An Accountant's Report Includes the Phrase "We Are Not Aware

question 52

Multiple Choice

An accountant's report includes the phrase "We are not aware.…" This phrase indicates that

• A) An attestation was not performed.
• B) Management had not established sufficient criteria for an opinion to be issued.
• C) The auditor is providing negative assurance.
• D) A disclaimer of opinion is presented.

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Definitions:

Behavioral Medicine

An interdisciplinary field that focuses on developing and integrating behavioral and biomedical knowledge to promote health and reduce illness; overlaps with and is sometimes indistinguishable from health psychology.

Health Psychology

A subfield of psychology that emphasizes psychology’s role in establishing and maintaining health and preventing and treating illness.

Biomedical Factors

Aspects relating to the biological and medical influences on health and illness, including genetic predispositions and exposure to pathogens.

Cognitive Factors

Mental processes involved in gaining knowledge and comprehension, including thinking, knowing, remembering, judging, and problem-solving.