Define the Emphasis of Matter Paragraph

question 90

Multiple Choice

Define the emphasis of matter paragraph.

• A)A paragraph included in the auditor's report that is required by generally accepted auditing standards or is included at the auditor's discretion.
• B)A paragraph that identifies the statements being audited and states the auditor's opinion.
• C)A paragraph that states responsibilities and references registration with the Public Company Accounting Oversight Board (PCAOB).
• D)A paragraph that briefly explains the process of conducting an audit and that the PCAOB standards were followed.

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Definitions:

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