21_A material departure from generally accepted accounting principles will result in auditor consideration of:

Select one: a. Whether to issue an adverse opinion rather than a qualified opinion. b. Whether to issue a disclaimer of opinion rather than a qualified opinion. c. Nothing, because none of these opinions is applicable to this type of exception. d. Whether to issue an adverse opinion rather than a disclaimer of opinion. 23_Which of the following best describes the relationship between auditing and attestation engagements

Select one: a. Attestation is a subset of auditing that provides lower assurance than that provided by an audit engagement. b. Attestation is a subset of auditing that improves the quality of information or its context for decision makers c. Auditing is a subset of attestation engagements that focuses on providing clients with advice and decision support. d. Auditing is a subset of attestation engagements that focuses on the certification of financial statements. 25_Most auditors believe that financial statements are "presented fairly" when the statements are in accordance with GAAP, and that it is also necessary to

Select one: a. assure investors that net income reported this year will be exceeded in the future b. review the statements using the accounting principles promulgated by the SEC c. examine the substance of transactions and balances for possible misinformation 27_The phrase "accounting principles generally accepted in the United States of America" can be found in the opinion paragraph of a standard unmodified opinion report

Select one: True False 29_when the auditor lack independence he or she will issue disclaimer opinion

Select one: True False