💰 CPA Exam Prep

What type of audit opinion is issued when there is a material departure from GAAP?

A Unmodified
B Qualified or adverse
C Disclaimer
D Compilation

✓ Correct Answer: Option B

A qualified opinion (if material but not pervasive) or adverse opinion (if material and pervasive) is issued for GAAP departures.

💡 Why is B) the correct answer?

The correct answer to the question "What type of audit opinion is issued when there is a material departure from GAAP?" is Option B: Qualified or adverse.

The other options — A) Unmodified, C) Disclaimer, D) Compilation — are incorrect for this CPA Exam Prep question. As explained above: A qualified opinion (if material but not pervasive) or adverse opinion (if material and pervasive) is issued for GAAP departures.

📚 About This CPA Exam Prep Practice Question

This 2-level CPA Exam Prep question from the Auditing & Attestation (AUD) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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