Hart, CPA, Is Auditing the Year 2 Financial Statements of Kell

question 82

Multiple Choice

Hart, CPA, is auditing the year 2 financial statements of Kell Co. Previously, Hart audited Kell's year 1 financial statements and expressed a qualified opinion due to a scope limitation. Hart decides to include an other-matter paragraph in the year 2 report because comparative financial statements are being presented for year 2 and year 1. This paragraph should indicate the

• A)substantive reasons for the prior year's qualification.
• B)reason that Hart continued to provide audit services, despite the previous scope limitation.
• C)consistency of application of accounting principles between year 2 and year 1.
• D)restriction on the distribution of the report.

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Definitions:

Broad

In a scientific context, often refers to a wide range or spectrum of categories, conditions, or effects.

NMR Data

Information obtained from nuclear magnetic resonance spectroscopy, providing details on molecular structure, dynamics, and environment.

Singlet

A term referring to a quantum state of an atom or molecule where all electron spins are paired, resulting in zero net spin.

Doublet

A term generally used in spectroscopy to describe a pattern of two closely spaced spectral lines or peaks, indicating the presence of two interacting nuclear spins.