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:

Electrician

A skilled tradesperson who installs, maintains, and repairs electrical power systems and equipment.

Pilot Device

A device used to control or manipulate the operation of electrical machines through minor input adjustments.

Two-wire Motor

A motor that operates with a simple on-off control, requiring only two wires for operation.

Motor Starter

A control device that initiates the operation of an electric motor by managing electrical current flow.