The Emphasis of Matter Paragraph in an Audit Report Would

question 24

Multiple Choice

The emphasis of matter paragraph in an audit report would normally refer to the fact that the auditor's opinion is:

• A)an adverse opinion.
• B)a disclaimer of opinion.
• C)qualified in this respect.
• D)not qualified in this respect.

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Definitions:

Accumulated Knowledge

The total information and skills gained over time through learning or experience.

Intelligence

The ability to learn from experience, adapt to new situations, understand and handle abstract concepts, and use knowledge to manipulate one’s environment.

General Learning

The process of acquiring knowledge or skills through experience, study, or being taught.

Intellect

The faculty of reasoning, understanding, and applying knowledge.