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Exam CPA Auditing and Attestation topic 1 question 58 discussion

Actual exam question from Test Prep's CPA Auditing and Attestation
Question #: 58
Topic #: 1
[All CPA Auditing and Attestation Questions]

An auditor may reasonably issue an "except for" qualified opinion for a(an):

  • A. Option A
  • B. Option B
  • C. Option C
  • D. Option D C
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Suggested Answer: Explanation 🗳️
Choice "c" is correct. Yes - Yes.
An "except for" qualified opinion is expressed when the "exceptions to GAAP" are not material enough to warrant an adverse opinion, or when scope restrictions are not material enough to warrant a disclaimer.
Choices "a", "b", and "d" are incorrect, per rule above.

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