How Is the Auditors' Own Responsibility for Expressing the Opinion

question 10

Multiple Choice

How is the auditors' own responsibility for expressing the opinion on financial statements disclosed in the report?

• A) Stated explicitly in the introductory paragraph of the standard report.
• B) Unstated but understood in the introductory paragraph of the standard report.
• C) Stated explicitly in the opinion paragraph of the standard report.
• D) Stated explicitly in the scope paragraph of the standard report.

---

Definitions:

Weak External Justification

A term in social psychology that describes a scenario where there is insufficient external reason for an individual to perform an action, leading to internal justification and attitude change.

Attitude Change

A psychological process in which an individual's feelings, beliefs, or behaviors toward an object or idea are altered as a result of experience or information.

State Self-Esteem

A temporary feeling of self-worth that can fluctuate with circumstances, contrasted with overall self-esteem.

Trait Self-Esteem

A stable and enduring sense of worth or value that an individual has of themselves.