[Kira K]

is anyone having trouble understanding the use of the word disclaim/disclaimer in becker?? it’s driving me insane and causing me to miss questions. sometimes, the question/answer will state that the auditor will disclaim an opinion meaning that they will not issue an opinion, as in the case of a compilation, and other times, it’ll say the same thing but mean issue a disclaimer opinion. i cannot figure out how they’re using that word and its causing me to miss questions. has anyone else run into this, and if so, how did you overcome it?

FAR (7/2/15) 93
BEC (7/23/15) 88
REG (8/18/15) 92
AUD (10/3/15) 96