Under GAAS

question 23

Multiple Choice

Under GAAS,:

• A) the auditor can amend the language of the ICFR audit report.
• B) the auditor can issue an adverse opinion on the ICFR without withdrawing from the engagement.
• C) the auditor cannot issue an adverse opinion on ICFR without citing scope limitation.
• D) the auditor can issue an adverse opinion on the ICFR only if (s)he issues a qualified opinion on the financial statements.

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Definitions:

Independent

Not influenced or controlled by others; in statistics, refers to variables that are not affected by other variables in the analysis.

Blood Types

Categories of blood based on the presence or absence of antibodies and inherited antigenic substances on the surface of red blood cells.

Group

A number of individuals assembled together or having some unifying relationship.

Independent

A term in statistics indicating that two variables have no association or influence on each other.