All of the Following Are Causes for the Addition of an Emphasis

question 12

Multiple Choice

All of the following are causes for the addition of an emphasis of a matter paragraph under both AICPA and PCAOB standards except for

• A) emphasis of a matter.
• B) reports involving other auditors.
• C) lack of consistent application of generally accepted accounting principles.
• D) auditor agrees with a departure from promulgated accounting principles.

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Definitions:

Abdicated

The act of formally relinquishing authority and throne, typically by a monarch.

St. Helena

A remote island in the South Atlantic Ocean where Napoleon Bonaparte was exiled and died after his final defeat at the Battle of Waterloo.

Elba

An island in the Mediterranean Sea off the coast of Tuscany, Italy, famous as the first place of exile for Napoleon Bonaparte in 1814.

Continental System

An economic blockade imposed by Napoleon between 1806 and 1814, aiming to weaken Britain by prohibiting European countries from trading with it.