Which of the Following Are Changes That Affect the Comparability

question 29

Multiple Choice

Which of the following are changes that affect the comparability of financial statements but not the consistency and therefore, do not have to be included in the auditor's report?

• A)Error corrections not involving principles
• B)Changes in accounting estimates
• C)Variations in the format and presentation of financial information
• D)All of the above

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Definitions:

Self-Transcendence

The process of overcoming the self and its limitations to achieve a wider sense of belonging, meaning, or connection with the universe, humanity, or a higher entity.

Psychoanalysis

Freud’s theory of personality that attributes thoughts and actions to unconscious motives and conflicts; the techniques used in treating psychological disorders by seeking to expose and interpret unconscious tensions.

Free Association

In psychoanalysis, a method of exploring the unconscious in which the person relaxes and says whatever comes to mind, no matter how trivial or embarrassing.

Self-Actualization

The process by which individuals realize their fullest potential, achieving their personal, creative, and intellectual capabilities and aspirations.