When the auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in aggregate, are both material and pervasive to the financial statements, he/she shall express which type of audit opinion?
Adverse Opinion - The auditor shall express an adverse opinion when the auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are both material and pervasive to the financial statements. Qualified opinion - The auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive , to the financial statements; or the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive. Disclaimer of Opinion - The auditor shall disclaim an opinion when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be both material and pervasive.
IGKVR-1 (Rajeshwari) is a variety of
The transfer of pollens from the stamen to the stigma of the same flower or the stigma of another flower on same plant or to the stigma of flower of any...
Which of the following states in India provide maximum oil palm production?
The first KVK was established in 1974 at Pondicherry under which university?
______ is the only country which grows all the four species of cultivated cotton i.e.
Gossypium arboreum and G. herbaceum (Asiatic cotton), G. ba...
_______is a geographical area of land defined by natural topographic features, such as hills, mountains, and ridges, that collects and channels all the...
Which of the following techniques is used to cut DNA at specific sequences?
non-chitinous layer of insect integument is
Pradhan Mantri Kisan Maan Dhan Yojana (PM-KMY) Fixed pension of Rs. _____ on attaining the age of 60 years.
Pest population at a damaging level?