________ are created by combining and customizing components from different online software applications

Transactions are initially recorded in chronological order in a __________ before they are transferred to the accounts.

A. journal B. register C. ledger D. T account

Under which of the following circumstances might an auditor disclaim an opinion?

A. The financial statements contain a material misstatement. B. Material related party transactions are disclosed in the financial statements. C. There has been a material change between periods in the method of application of accounting principles. D. The auditor is unable to obtain sufficient appropriate evidence to support management's assertions concerning an uncertainty.