Based on the Evidence Gathered, If an Auditor Concludes All

question 28

Multiple Choice

Based on the evidence gathered, if an auditor concludes all noted misstatements in the financial statements to be immaterial, individually and collectively, then the auditor would

• A) resign from the engagement.
• B) emphasize the errors in the audit report.
• C) issue an unqualified opinion.
• D) issue a qualified opinion.

---

Definitions:

Instrumentality

In the context of motivation theory, it refers to the perceived relationship between performing at a certain level and achieving a desired outcome.

Goal-Setting Theory

Goal-Setting Theory posits that specific, challenging goals along with appropriate feedback contribute significantly to motivation and performance, by focusing effort and fostering persistence.

Specific Goals

Clear, well-defined objectives that are measurable and time-bound, facilitating targeted actions and evaluations.

Feedback

Information or responses provided about a person's actions or performance, intended to guide future behavior or improvement.