{"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":"e437fe83-fa23-557e-8f1a-33808844a32e","task_key":"all--test--e437fe83-fa23-557e-8f1a-33808844a32e","task_revision_id":"1","upstream_id":"","short_description":"During an engagement to review the financial statements of a nonissuer, an…","config":"all","split":"test","body":"{\"choices\":\"['Issue an adverse opinion because of the departure from GAAP.', \\\"Express no assurance of any kind on the entity's financial statements.\\\", 'Emphasize that the financial statements are for limited use only.', \\\"Disclose the departure from GAAP in a separate paragraph of the accountant's report.\\\"]\",\"question\":\"During an engagement to review the financial statements of a nonissuer, an accountant becomes aware of several leases that should be capitalized, but are not capitalized. The accountant considers these leases to be material to the financial statements. The accountant decides to modify the standard review report because management will not capitalize the leases. 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":[]}