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NEW QUESTION: 1
DRAG DROP


Answer:
Explanation:

NEW QUESTION: 2
An auditor may not issue a qualified opinion when:
A. The auditor lacks independence with respect to the audited entity.
B. The auditor's report refers to the work of a specialist.
C. An accounting principle at variance with GAAP is used
D. A scope limitation prevents the auditor from completing an important audit procedure.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If the auditor lacks independence with respect to an audit client, the auditor must
disclaim an opinion on the financial statements. A qualified opinion is not an option.
Choice "A" is incorrect. A departure from GAAP (which is not sufficiently material to warrant an adverse
opinion) may justify a qualification of the auditor's report.
Choice "C" is incorrect. A scope limitation may result in a qualified opinion or a disclaimer of opinion.
Choice "D" is incorrect. The auditor's report may make reference to the use of a specialist only if the
specialist's findings result in a change to the auditor's report, such as a qualified opinion.

NEW QUESTION: 3
What is the crime when a person, knowing an object to be false, attempts to pass it off as the real thing?
A. False pretenses
B. Forgery
C. Uttering
D. Larceny by trick
E. None of the above
Answer: C