1. When the group auditor acknowledges that a subset of information was audited by "other auditors, it known as a: A) qualification. B) division of responsibility. C) expansion of scope. D) scope limitations. 2. When auditors lack independence: A) The auditors should disclaim an opinion and should state specifically that they are not independent. B) The auditors should disclaim an opinion but not mention that they are not independent. C) The auditors should issue an unmodified opinion with an other-matter paragraph stating that they are not independent. D) The auditors should issue a qualified opinion with an other-matter paragraph stating that they are not independent. 3. Reid, CPA, assisted Tanny Corporation in preparing its financial statements and gave Tanny permission to use its name in communications containing the financial statements. If Reid did not audit the financial statements, what type of opinion should be expressed? A) Unmodified opinion with an other-matter paragraph limiting the level of assurance provided by Reid. B) Qualified opinion with indicating a circumstance-imposed scope limitation. C) Disclaimer of opinion because Reid did not audit the financial statements. D) Reid is not required to issue a report or opinion in this situation. 4. When financial statements contain a departure from GAAP below the posting scope of the audit, the auditors should express an opinion that is A) unmodified. B) qualified. C) adverse. D) qualified or adverse, depending on the overall materiality and pervasiveness of the GAAP departure