In Canada, When There Has Been a Change in Accounting

question 38

Multiple Choice

In Canada, when there has been a change in accounting principles and the effect of the change has been properly disclosed the auditor should

• A)Refer to the change in an explanatory paragraph.
• B)Explicitly concur that the change is preferred.
• C)Issue an unqualified opinion.
• D)Refer to the change in the opinion paragraph.

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Definitions:

Race

A category of humankind that shares certain distinctive physical traits.

Class

A system of ordering society whereby people are divided into sets based on perceived social or economic status.

Conflict Theory

A sociological perspective that emphasizes the role of social conflict in driving societal change and development.

Racism

Prejudice, discrimination, or antagonism directed against someone of a different race based on the belief that one's own race is superior.