When Might an Auditor Modify the Introductory Paragraph and Replace

question 29

Multiple Choice

When might an auditor modify the introductory paragraph and replace the scope paragraph with explanatory paragraph?

• A) When a scope limitation exists.
• B) When there is substantial doubt about going-concern.
• C) When the auditor lacks independence.
• D) When there is an emphasis of a matter.

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Definitions:

External Stimuli

Environmental factors or influences that can elicit a physiological or psychological response from an individual.

Optimal

The best or most favorable condition, level, or amount of something for a particular situation or purpose.

Sleep

A natural and periodic state of rest during which consciousness of the world is suspended.

William James

A pioneering American psychologist and philosopher who made significant contributions to the fields of psychology, educational psychology, philosophy, and pragmatism.