An Auditor Would Issue an Adverse Opinion If

question 2

Multiple Choice

An auditor would issue an adverse opinion if

• A) The auditor encounters adverse attitudes toward the auditor on the part of company management.
• B) A qualified opinion cannot be given because the auditor is not qualified to do so.
• C) An immaterial misstatement is present.
• D) The statements taken as a whole do not fairly present the financial condition and results of operations of the company.

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Definitions:

OCEAN

An acronym for the Big Five personality traits: Openness, Conscientiousness, Extraversion, Agreeableness, and Neuroticism.

Big Five Traits

A model describing five broad dimensions of human personality: Openness, Conscientiousness, Extraversion, Agreeableness, and Neuroticism.

Psychoanalytic Theories

A set of theories which focus on the unconscious mind and the importance of childhood experiences in shaping personality and behavior.

Humanistic

A psychological perspective that emphasizes the study of the whole person and the uniqueness of each individual's experience.