Which of the Following Is Not Included in the Scope

question 69

Multiple Choice

Which of the following is not included in the scope paragraph of the standard report on the entity's financial statements?

• A) A conclusion that the financial statements are in conformity with U.S. GAAP.
• B) A statement that the audit was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States).
• C) The fact that an audit includes assessing the accounting principles used by the entity.
• D) The fact that the auditors planned and performed the audit to obtain reasonable assurance that the financial statements are free of material misstatement.

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Definitions:

Devil's Advocate

A person who expresses a contentious opinion in order to provoke debate or test the strength of the opposing arguments.

Impartial

Being unbiased or fair, not favoring one side or party over another.

Groupthink

Groupthink is a psychological phenomenon where the desire for harmony or conformity within a group results in an irrational or dysfunctional decision-making outcome.

Bay of Pigs

The site of a failed invasion of Cuba by Cuban exiles supported by the U.S. in 1961, aiming to overthrow Fidel Castro's government.