Audit Evidence & Opinions Word Search
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Terms in this set
- Audit Evidence The information the auditor uses to reach conclusions on which the audit opinion is based.
- Audit Sampling Applying procedures to less than 100 percent of a population to draw a conclusion about the whole.
- Analytical Procedures Evaluations of financial information by studying plausible relationships among financial and nonfinancial data.
- Audit Opinion The auditor's conclusion, expressed in the report, on whether the financial statements are fairly presented.
- Unmodified Opinion A clean opinion stating the financial statements are presented fairly in accordance with the framework.
- Qualified Opinion An opinion stating the statements are fair except for a specific, material but not pervasive matter.
- Adverse Opinion An opinion stating the financial statements are not fairly presented due to a material and pervasive misstatement.
- Disclaimer of Opinion A statement that the auditor cannot express an opinion because of a material and pervasive scope limitation.