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Auditing Categories and Standards

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This file contains a formatted MS Word file containing multiple choice questions on the subject of Auditing Categories and Standards

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Multiple Choice questions
12.30 A CPA found that the company has not capitalized a material amount of leases in the
financial statements. When considering the materiality of this departure from GAAP, the
CPA would choose between which reporting options?
a. Unqualified opinion or disclaimer of opinion.
b. Unqualified opinion or qualified opinion.
c. Emphasis paragraph with unqualified opinion or an adverse opinion.
d. Qualified opinion or adverse opinion.

12.31 An auditor determined that the company is suffering financial difficulty and the going concern
status is seriously in doubt. Even though the company has placed adequate disclosures
in ...

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