The Auditor Should Express an Unmodified Opinion When the Auditor

question 57

Multiple Choice

The auditor should express an unmodified opinion when the auditor concludes that the financial statements are prepared,in all material respects,in accordance with the applicable financial reporting framework.The auditor should modify his opinion if the auditor concludes that

• A)based on the evidence obtained,the financial statements are not free from material misstatement
• B)based on the management assertions obtained,the financial statements are not free from material misstatement
• C)based on the attorney letter obtained,the financial statements are not free from material misstatement
• D)he is unable to obtain reasonable evidence to conclude that the financial statements are free from material misstatement
• E)he is unable to obtain sufficient appropriate evidence to conclude that the financial statements are free from material misstatement
• F)both A and E
• G)both B and C
• H)both D and E

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Definitions:

Norm Group

A norm group is a reference population used to compare and interpret the performance or characteristics of individuals or groups in standardized testing or assessments.

Ethnic Minority Groups

Socially defined groups within a larger society that are distinguished by cultural heritage, nationality, language, or religion, often having fewer members than the majority group.

Participant Selection

The process of choosing individuals to take part in a research study based on criteria relevant to the study's objectives.

Volunteer Recruitment

The process of attracting and enlisting individuals to voluntarily participate in a research study or project.