4. Which of the following is not one of the reasons that auditors provide only reasonable assurance on the financial statements? (A) The auditor commonly examines a sample, rather than the entire population of transactions. (B) Accounting presentations contain complex estimates which involve uncertainty. (C) Fraudulently prepared financial statements are often difficult to detect. (D) Auditors believe that reasonable assurance is sufficient in the vast majority of cases.

4. Which of the following is not one of the reasons that auditors provide only reasonable assurance on the financial statements?
(A) The auditor commonly examines a sample, rather than the entire population of transactions.
(B) Accounting presentations contain complex estimates which involve uncertainty.
(C) Fraudulently prepared financial statements are often difficult to detect.
(D) Auditors believe that reasonable assurance is sufficient in the vast majority of cases.

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B1 · 2026/10/25

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10. Major, Major, and Sharpe, CPAs, are the auditors of MacLain Technologies. In connection with the public offering (IPO) of $10 million of MacLain securities, Major expressed an unqualified opinion as to the financial statements. Subsequent to the offering, certain misstatements were revealed. Major has been sued by the purchasers of the stock offered pursuant to the registration statement that included the financial statements audited by Major. In the ensuing lawsuit by the MacLain investors, Major will be able to avoid liability if (A) the misstatements were caused primarily by MacLain. (B) it can be shown that at least some of the investors did not actually read the audited financial statements. (C) it can prove due diligence in the audit of the financial statements of MacLain. (D) MacLain had expressly assumed any liability in connection with the public offering.

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