1 . ( TCO 2 ) When determining whether an exception is highly material the extent to which the exception affects different elements of the financial statements must be considered . This concept is called
2 . ( TCO 2 ) When a client has not applied GAAP consistently from the prior year to the current year , the auditor does not concur with the appropriateness of the change , and the change in GAAP has a material effect on the financial statements , the auditor should issue a ( n )
3 . ( TCO 2 ) The only unqualified opinion which contains modified wording ( excluding an explanatory paragraph ) relates to
4 . ( TCO 2 ) A CPA will issue an adverse auditor ' s opinion if
5 . ( TCO 11 ) A principal purpose of a letter of representation from management is to