Which of the Following Will Result in Emphasis-Of-Matter as to Consistency

question 18

Multiple Choice

Which of the following will result in emphasis-of-matter as to consistency in a nonpublic company auditor's report,regardless of whether the item is fully disclosed in the financial statements?

• A)A change in accounting estimate.
• B)A change from an unacceptable accounting principle to a generally accepted one.
• C)Correction of an immaterial error not involving a change in accounting principle.
• D)A change in classification.

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Definitions:

Folkways

Norms for routine or casual interaction that guide everyday behavior in society, without serious moral significance.

Norms

Socially accepted rules or standards that govern the behavior expected in a particular social group or culture.

Compliance

Compliance refers to the act of conforming to a request, demand, or regulation, often influenced by social pressure or authority.

Obedience

The act of following commands or instructions from an authority figure, even sometimes against one's own judgment.