Which of the Following Violates the Generally Accepted Auditing Standard

question 70

Multiple Choice

Which of the following violates the generally accepted auditing standard indicated?

• A)Opinion: Auditors issued an adverse report on financial statements.
• B)Consistency: An auditor explained inconsistencies between a client's application of GAAP over the last two years.
• C)Evidence: An auditor used last year's report as the only evidence for the current year's report.
• D)All of these violate the standards indicated.

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Definitions:

Bipolar Constructs

Cognitive frameworks that consist of opposite or polar dimensions used to evaluate and categorize concepts.

Constructs

Cognitive structures or mental models used to process and interpret information.

Construct Systems

Theoretical frameworks used to understand and predict how individuals interpret experiences and phenomena.

Personal Construct Theory

A psychological theory developed by George Kelly, positing that individuals use personal constructs (bipolar dimensions of judgment) to understand and predict the world.