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:

Artificial Intelligence

A branch of computer science concerned with building smart machines capable of performing tasks that typically require human intelligence.

Ingestible Camera

A small, swallowable device equipped with a camera for capturing images of the digestive tract, used for medical diagnostics.

Electronic Bracelet

A wearable electronic device designed for monitoring, tracking, or specific functionality such as health monitoring or access control.

Mobile Health Record

A digital version of a patient's medical history that can be accessed via mobile devices, facilitating easy and secure access to health information.