The External Auditor Renders an Adverse Opinion When He/she

question 17

Multiple Choice

The external auditor renders an adverse opinion when he/she:

• A) is unable to express an opinion either way because of a limitation in the work he or she was able to carry out.
• B) considers that the financial statements are not presented fairly in accordance with GAAP.
• C) is generally satisfied except for a specified departure from GAAP in the statements.
• D) is unable to obtain sufficient reliable audit evidence.

---

Definitions:

Cognitive Dissonance

The mental discomfort experienced by a person who holds two or more contradictory beliefs, ideas, or values at the same time.

Testosterone

A primary male sex hormone crucial for the development of male reproductive tissues, secondary sexual characteristics, and influencing libido, energy, and physical strength.

Aggression

Actions meant to harm or destroy; behavior intended to hurt or destroy another person.

Latané And Darley

Social psychologists known for their research on the bystander effect, demonstrating that the presence of others affects an individual's likelihood to help.