When there is a however situation possible in a particular statement. The answer can be True or False depending on the fact if you considering the exception to the statement. I solve the hard questions correctly but easy questions are harder to answer I feel. What would you suggest the approach should be while answering True and False Questions. I have attached an example. When I read the question the first thing came to my mind was that auditor should not go for the opinion but first discuss it with Management and that's why I selected FALSE.