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