An Auditor May Reasonably Issue an "Except For" Qualified Opinion

question 33

Multiple Choice

An auditor may reasonably issue an "except for" qualified opinion for:

• A)a scope limitation or an unjustified accounting change.
• B)a scope limitation, but not an unjustified accounting change.
• C)an unjustified accounting change, but not a scope limitation.
• D)neither an unjustified accounting change nor a scope limitation.

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Definitions:

Kohlberg's Theory

A theory of moral development proposed by Lawrence Kohlberg, suggesting that moral reasoning evolves through a series of stages from childhood into adulthood.

Moral Development

The process through which individuals develop proper attitudes and behaviors toward other people in society, based on social and cultural norms, rules, and laws.

Criticisms

The expression of disapproval based on perceived faults or mistakes, or the analysis and judgment of the merits and faults of a literary or artistic work.

Motor Development

The progressive acquisition of skills involving movement, such as grasping, walking, and coordinated physical activity, typically seen in infants and children as they grow.