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AGA CGFM Exam - Topic 3 Question 11 Discussion

Actual exam question for AGA's CGFM exam
Question #: 11
Topic #: 3
[All CGFM Questions]

Which of the following opinions is not expressed by auditors as to whether financial statements are expressed fairly in all material respects with respect to generally accepted accounting principles?

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Suggested Answer: D

by Bok at Jun 01, 2022, 03:48 PM

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Stefan
4 months ago
Just to clarify, A, B, and C are legit opinions.
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Margot
4 months ago
Wait, are we sure about that? Sounds fishy.
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Mabel
4 months ago
I agree, D is not a thing in auditing.
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Earnestine
4 months ago
Definitely, but "reversal opinion"? Never heard of that!
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Rosendo
5 months ago
Unqualified, qualified, and disclaimer are real opinions.
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Valentin
5 months ago
I recall that auditors express their opinions in different ways, but I can't recall ever hearing about a "reversal opinion" in my studies.
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Afton
5 months ago
I'm a bit confused; I thought all four options were types of opinions, but now I'm questioning if "reversal opinion" is just a trick answer.
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Katie
5 months ago
I practiced a question similar to this, and I believe "reversal opinion" isn't a recognized term in auditing standards.
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Marsha
5 months ago
I think I remember that unqualified, qualified, and disclaimer opinions are all valid auditor opinions, but I'm not sure about "reversal opinion."
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Rex
5 months ago
Hmm, I'm a bit unsure about this one. I know massive MIMO involves using multiple antennas, but I'm not totally clear on the specifics of how it works. I'll have to review my notes to make sure I understand the concepts.
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Tula
5 months ago
I'm feeling pretty confident about this one. The deployment plan is all about exposing the application's external dependencies and tuning parameters.
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