Indicate Which Change(s) Would Require an Explanatory Paragraph in the Audit

question 81

Multiple Choice

Indicate which change(s) would require an explanatory paragraph in the audit report.

---

Definitions:

Diagram

A diagram is a simplified drawing or plan that represents ideas, concepts, structures, or systems visually, often used for explanation or troubleshooting.

Aquifer

A subsurface layer of permeable rock, rock fractures, or loose materials like gravel, sand, or silt, capable of holding water from which groundwater can be drawn.

Surface Runoff

Water flow that occurs when soil is saturated or impermeable and excess water from rain, meltwater, or other sources flows over the land.

Infiltration

The process through which water on the ground surface enters the soil.