28.If the financial statements contain a departure from GAAP, the auditor should express:a.an adverse opinion.b.a qualified opinion.c.a disclaimer of opinion.d.either a disclaimer of opinion or a qualified opinion.e.either a qualified opinion or an adverse opinion.29.If an extremely material scope limitation exists, the auditor should express:30.SAS 54 lists a number of items that may provide evidence concerning possible illegal acts. They include which one of the following?31.Which one of the following terms relates to the embezzling of receipts?32.A significant aspect of conducting an audit with due professional care is the auditor’s attitude of professional:a.pessimismb.skepticismc.optimismd.courtesye.decorum33.An auditor may be required to disclose fraud outside the client entity in each one of the following situations except:
34.Which one of the following is not an example of fraud?
- Fall '13
- Financial audit