Which of the Following Are Changes That Affect the Comparability

question 40

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:

Cognitive

Relating to intellectual activity such as thinking, reasoning, or remembering.

Preoperative Education

Informative sessions aimed at preparing patients for the surgical process, potential risks, and post-surgery care.

Learning Process

The cognitive, emotional, and environmental influences and experiences by which individuals acquire new knowledge or skills.

Economic Status

A measure of a person or group’s financial and social position in relation to others, based on income, wealth, and occupation.