Auditors Would Not Normally Issue a Qualified Opinion on the Entity's

question 27

Multiple Choice

Auditors would not normally issue a qualified opinion on the entity's financial statements when

• A)An accounting principle at variance with generally accepted accounting principles is used.
• B)The auditors lack independence with respect to the audited entity.
• C)A scope limitation prevents the auditors from completing an important auditing procedure.
• D)The entity has undertaken a change in accounting principle with which the auditor does not agree.

---

Definitions:

Hereditary Illness

A disease or disorder that is genetically passed from parents to their offspring.

Pregnancy Discrimination Act

A federal law in the United States that prohibits discrimination on the basis of pregnancy, childbirth, or related medical conditions in the workplace.

Business Necessity

A business necessity is a practice that is important for the safe and efficient operation of the business.

Disparate Impact Discrimination

A form of discrimination that occurs when a neutral policy disproportionately affects a protected group, even if the policy was not intended to be discriminatory.