Question 2: MULTIPLE CHOICE QUESTIONS: (A1) (6 Points) 1. Which of the following is not a type of auditors' opinion? A. Adverse. B. Ordinary C. Qualified D. Unqualified 2. Requirements for training, independence and due professional care are included in which group of the generally accepted auditing standards? A. Fieldwork. B. General. C. Reporting. D. Quality control 3. The first paragraph of the standard unqualified audit report is referred to as the: A. Introductory paragraph. B. Opening paragraph. C. Opinion paragraph. D.Scope paragraph 4. Primary responsibility for the financial statements lies Anton 2806 Yes Ye No Yo Ne Yo No with: A. Option A B. Option B C. Option D. Option D 5. The standard auditors' report for the audit of a company generally includes an introductory paragraph, a scope paragraph, and an opinion paragraph. In the report the auditors refer to both accounting principles generally accepted in the U.S. and auditing standards generally accepted in the U.S. In which of the paragraphs are these terms used? A. GAAP in the scope paragraph and GAAS in the opinion paragraph. B. GAAS in the scope paragraph and GAAP in the opinion paragraph. C. GAAS in all paragraphs and GAAP in the scope paragraph D. GAAP in all paragraphs and GAAS in the opinion paragraph. 6. The inspection of a vendor's invoice by the auditors is: A. Direct evidence about occurrence of a transaction. B. Physical evidence about occurrence of a transaction. C. Documentary evidence about occurrence of a transaction. D. Part of the client's accounting system