When an auditor issues a 'Qualified Opinion', it implies that: MCQ with Answer and Explanation

When an auditor issues a 'Qualified Opinion', it implies that:
A. The financial statements are completely false
B. Except for specific issues, the statements present a true and fair view
C. The auditor lacks independence
D. The auditor could not gather any evidence
Answer: Option B
Solution (By JKSSB Mock Tests)
A qualified opinion means the statements are generally accurate, 'except for' certain matters detailed in the report.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Economic Survey' is presented:
A. A day before the budget
B. After the budget
C. A month before
D. On the same day

Correct Answer: Option A


Explanation:
Economic Survey is tabled typically a day before the Union Budget.

Question #2
The 'Securities and Exchange Board of India' (SEBI) regulates:
A. Insurance market
B. Banking
C. Commodity futures only
D. Capital markets and securities

Correct Answer: Option D


Explanation:
SEBI is the regulator for securities market in India.

Question #3
The 'GST on Virtual Digital Assets' is:
A. 28%
B. 18%
C. Exempt
D. 5%

Correct Answer: Option B


Explanation:
GST on services related to VDA is generally 18%.