The Term "Explanatory Paragraph" Was Replaced in the AICPA Auditing

question 47

Multiple Choice

The term "explanatory paragraph" was replaced in the AICPA auditing standards with

• A) going concern paragraph.
• B) emphasis-of-matter paragraph.
• C) departure from principles paragraph.
• D) consistency paragraph.

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Definitions:

Training Motivation

The drive and eagerness of individuals to participate in training programs, influenced by factors such as personal interests and perceived relevance.

Person Analysis

A process used in organizational training and development to identify the individual needs of employees, determining who needs training and what kind of training is necessary.

Skill Deficiency

The lack of necessary skills to perform tasks or jobs adequately.

Training Effort

The amount of time, energy, and resources devoted to developing and implementing training programs to achieve desired outcomes.