The Use of Opinion Units Allows the Auditor to

question 94

Multiple Choice

The use of opinion units allows the auditor to

• A) Provide different opinions on different components of the reporting entity.
• B) Only allow one opinion for entire entity not its components.
• 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:

Salivary Gland

Exocrine glands located in the mouth that produce saliva, aiding in digestion and oral hygiene.

Canine

A tooth located between the incisors and premolars, pointed in shape and used for tearing food.

Premolar

A type of tooth located between the canine teeth and molars in the mouth, used for crushing and grinding food.

Incisor

A front tooth specialized in cutting food, found in both the upper and lower jaws of mammals.