The Use of Opinion Units Allows the Auditor to

question 99

Multiple Choice

The use of opinion units allows the auditor to

• A) Only allow one opinion for entire entity not its components.
• B) Provide different opinions on different components of the reporting entity.
• C) Plan the audit better and increase the effectiveness of substantive procedures.
• D) Eliminate the need for Test of Controls.

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Definitions:

Honesty

The quality of being fair, truthful, and morally upright.

Aesthetic Person

An individual who has a deep appreciation for beauty, art, and tastefulness in various aspects of life.

Cognitive Approach

is a psychological perspective that emphasizes the importance of mental processes in how people perceive, remember, think, and solve problems.

Personal Relations

The interactions and bonds between individuals, often referring to relationships of a non-professional nature.