When an Auditor Is Faced with a Material Departure from GAAP

question 45

Multiple Choice

When an auditor is faced with a material departure from GAAP that is pervasive,which of the following should the audit report contain?

• A)An unqualified opinion.
• B)A qualified opinion with an explanatory paragraph.
• C)An adverse opinion.
• D)A disclaimer of opinion.

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Definitions:

Physically Placed

Refers to the actual location or arrangement of components within a hardware system or in a specific memory area.

Automatically Accessed

Refers to data or resources that are retrieved or used by a program without explicit instructions from the programmer.

Data Type

A classification identifying one of various types of data, such as integer, floating-point, or string, that determines the possible values for that type, the operations that can be performed on it, and the way it is stored.

Scoping Rules

Guidelines that determine where variables and functions can be accessed within a program, influenced by where they are declared.