Which of the Following Is Not Considered an Opinion Unit

question 21

Multiple Choice

Which of the following is not considered an opinion unit requiring a materiality determination associated with a financial statement audit of a state or local government?

• A) Aggregate discretely presented component units.
• B) Management's discussion and analysis (MD&A).
• C) Each major governmental fund.
• D) Business-type activities.

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Definitions:

Nonverbal Facial Expression

Facial gestures and movements that are used to convey emotions or messages without speaking.

Encoding

The process of converting ideas and messages into symbols, words, or actions to communicate with others.

Noise

Any unwanted or distracting sound that interferes with the communication process, potentially hindering the receiver's ability to understand the message.

Communication Ethics

The moral principles and values that guide behavior and decision-making in communication processes.