The use of opinion units allows the auditor to
A)	Provide different opinions on different components of the reporting entity.
B)	Only allow one opinion for entire entity not its components.
C)	Plan the audit better and increase the effectiveness of substantive procedures.
D)	Eliminate the need for Test of Controls.
Answer:A
The use of opinion units allows the auditor to
A)	Provide different opinions on different components of the reporting entity. B)	Only allow one opinion for entire entity not its components. C)	Plan the audit better and increase the effectiveness of substantive procedures. D)	Eliminate the need for Test of Controls.