The Use of Opinion Units Allows the Auditor to

question 71

Multiple Choice

The use of opinion units allows the auditor to

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

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Definitions:

Sponsored Reviews

Articles, posts or videos created to promote a product or service, for which the content creator receives compensation from the brand or company featured.

PayPerPost

An online business model where bloggers and other content creators are paid to write and publish sponsored content on their platforms.

Filter Bubbles

A phenomenon where the personalization of web content results in users being isolated in their own cultural or ideological bubbles, due to algorithms filtering what they see online.

Promote

To support or actively encourage a cause, idea, or the advancement of someone to a higher position or rank.