In Which of the Following Should an Auditors' Report Refer

question 35

Multiple Choice

In which of the following should an auditors' report refer to the lack of consistency when there is a change in accounting principle that is significant?

• A)The Auditor's Responsibilities for the Audit of the Financial Statements Section.
• B)The Opinion Section.
• C)An emphasis-of-matter paragraph following the Basis for Opinion Section.
• D)An emphasis-of-matter paragraph preceding the Basis for Opinion Section.

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Definitions:

Production Cost

The total expense of producing a good or service, including labor, materials, and overhead costs.

Land Rent

The payment made for the use of land, which is determined by its location, fertility, and other factors influencing its productive capacity.

Acres

A unit of land area used in the United States and some other countries, equivalent to 43,560 square feet.

Relevant Columns

Important or pertinent columns in a database or spreadsheet that are significant to a particular analysis or task.