Which of the Following Would Not Be Communicated to Users

question 139

Multiple Choice

Which of the following would not be communicated to users in the auditors' report on an entity's financial statements and related disclosures?

• A)Whether the financial statements are presented in accordance with GAAP, or another applicable financial reporting framework.
• B)Unusual aspects of the audit examination, such as the involvement of component auditors in the audit of group financial statements.
• C)Specific details regarding the audit examination, such as the materiality threshold used to identify material misstatements.
• D)Other matters affecting the client, such as substantial doubt about the entity's ability to continue as a going concern.

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Definitions:

Feelings

Subjective experiences of emotion, often described as personal emotional states or reactions.

Expressed Emotion

A measure of the family environment, referring to critical, hostile, or emotionally over-involved attitudes members have towards another member with a chronic mental illness.

Schizophrenia

A severe psychological disorder characterized by loss of contact with reality, hallucinations, delusions, inappropriate or flat affect, some disturbance in thinking, social withdrawal, and/or other bizarre behavior.

Family Patterns

The recurring behaviors, traditions, and norms observed within a family unit.