[Anonymous]

In auditing the internal control of a public company under PCAOB standards, an auditor must issue an adverse opinion if

A control deficiency exists at the as of date.

A material weakness exists at the as of date.

A significant deficiency exists at the as of date.

Management identifies a significant deficiency at the as of date.

B. This answer is correct because an adverse opinion is appropriate when a material weakness exists at the as of date.

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It says the “as of date”. Is that the balance sheet date?

[thechapman]

Basically, yes

Passed - 2014

[Anonymous]

Sweet, thanks.

[Author]

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