{"kind":"task","effective_mode":"full","benchmark":{"kind":"benchmark","effective_mode":"full","slug":"mmlu","formal_name":"MMLU","introduction":"MMLU asks four-way multiple-choice questions across 57 subjects, from elementary material to professional-level examinations. Since 2020 it has been the most widely cited single reference point for general capability.","introduction_ja":"","introduction_en":"","category":"Category not supplied","task_count":null,"acquisition_status":"Acquisition status not supplied","official_url":"https://github.com/hendrycks/test","indexing_mode":"index","profile":{"resources":[],"task_format":"","scoring":"","metric":"","size":"","answer_access":"","license":"","citation":"","maintainer":"","released":"","why_hard":"","related":[],"history":"","construction":"","limitations":"","saturation":"","scores":[]}},"task_id":"b4a1e2d2-4b2d-5c9a-9d9a-bf5f0c11f1b5","task_key":"all--test--b4a1e2d2-4b2d-5c9a-9d9a-bf5f0c11f1b5","task_revision_id":"1","upstream_id":"","short_description":"During an engagement to compile the financial statements of a nonissuer an…","config":"all","split":"test","body":"{\"choices\":\"['Issue either an adverse opinion or a qualified opinion depending on materiality because of the departure from GAAP.', \\\"Add a separate paragraph to the accountant's report that restricts the distribution of the financial statements to ‚Äúinternal use only.‚Äù\\\", \\\"Add a separate paragraph to the accountant's report that discloses the departure from GAAP and its effects on the financial statements.\\\", \\\"Add a separate paragraph to the accountant's report that explains the underlying purpose of recording assets at historical cost.\\\"]\",\"question\":\"During an engagement to compile the financial statements of a nonissuer an accountant becomes aware that management had stated land at appraised value and that if GAAP had been followed both the land account and stockholders' equity would have been decreased by $1 million a material amount. The accountant decides to modify the standard compilation report because management will not revise the financial statements. Under these circumstances the accountant should\",\"subject\":\"professional_accounting\"}","display_format":"text","language":"","answer_status":"published","assets":[],"source_url":"https://github.com/hendrycks/test","history":"initial import","indexing_mode":"index","subproblems":[],"grids":[]}