An auditor would not render an opinion on a(an):
A) Financial audit of financial statements.
B) Performance audit.
C) Audit to determine whether the entity has adhered to specific compliance requirements applicable to a major program.
D) Audit to determine whether a governmental department's financial information complies with specific state regulatory requirements.

Question

Quizplus · Accepted Answer

An auditor can render an opinion on a financial audit of financial statements, an audit to determine compliance with specific requirements, and an audit to determine whether a governmental department's financial information complies with specific state regulatory requirements. However, a performance audit is typically conducted to evaluate whether an organization is achieving its objectives and whether it is using its resources efficiently and effectively, and therefore does not involve an opinion.

An Auditor Would Not Render an Opinion on A(an)