An Emphasis-Of-Matter Paragraph Refers to When an Auditor_______

question 67

Multiple Choice

An emphasis-of-matter paragraph refers to when an auditor_______.

• A)issues an unmodified opinion but may include an additional paragraph in the report to draw attention to important information
• B)issues a disclaimer of opinion due to a scope limitation
• C)makes inquiries of the prior auditor relating to prior audit opinions issues
• D)makes inquiries of the legal auditor relating to prior audit opinions issues

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Definitions:

Demandingness

The degree to which parents or guardians expect and require responsible, mature behavior from their children.

Moderately Achievement Oriented

Refers to an individual's tendency to aspire for success and accomplishment in tasks with a balanced level of ambition and realism.

Illicit Behavior

Acts that are forbidden by law, rules, or custom.

Drug Use

The consumption of substances for their psychoactive effects, which can range from prescribed medications to illegal narcotics.