On Which of the Following Matters Would It Not Be

question 150

Multiple Choice

On which of the following matters would it not be appropriate for the auditors to report using an other-matter paragraph?

• A)An indication that a predecessor auditor examined prior year's financial statements presented in comparative form.
• B)Procedures performed related to supplementary mineral reserve information required by the Financial Accounting Standards Board.
• C)The consistency of summary financial statements with the audited financial statements from which they were derived.
• D)An updated opinion on comparative financial statements that differs from the opinion originally issued by the auditors.

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Definitions:

Underlying Restraining

Fundamental barriers or obstacles that prevent progress or the achievement of an objective.

Change Agent

An individual or group that drives and facilitates organizational change, often by influencing and encouraging others to adopt new processes, behaviors, or approaches.

Unfreezing

The initial phase in the change process where existing patterns or behaviors are dismantled to prepare for the introduction of new methods or ways of functioning.

Driving Forces

Key factors or motivations that influence the direction of change within an individual or organization.