Examples of Unqualified Opinions Which Contain Modified Wording (Without Adding

question 47

Multiple Choice

Examples of unqualified opinions which contain modified wording (without adding an explanatory paragraph) include:

• A)the use of other auditors.
• B)material uncertainties.
• C)substantial doubt about the audited company (or the entity)continuing as a going concern.
• D)lack of consistent application of GAAP.

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Definitions:

Bipolar Constructs

Cognitive frameworks that consist of opposite or polar dimensions used to evaluate and categorize concepts.

Constructs

Cognitive structures or mental models used to process and interpret information.

Construct Systems

Theoretical frameworks used to understand and predict how individuals interpret experiences and phenomena.

Personal Construct Theory

A psychological theory developed by George Kelly, positing that individuals use personal constructs (bipolar dimensions of judgment) to understand and predict the world.