When an Auditor Is Trying to Determine How Changes Can

question 148

Multiple Choice

When an auditor is trying to determine how changes can affect consistency and/or comparability, he or she should keep in mind that

• A) changes that affect comparability but not consistency require an explanatory paragraph.
• B) items that materially affect the comparability of financial statements requires a disclaimer of opinion.
• C) changes that affect consistency require an explanatory paragraph if they are material.
• D) changes that involve either comparability or consistency only need to be mentioned in the footnotes.

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Definitions:

Ill-Fitting Clothing

Clothing that does not fit properly on the body, often leading to discomfort or style issues.

Poor Posture

An alignment of the body that is not optimal, often leading to discomfort, pain, and potentially long-term musculoskeletal issues.

Active Stretching

A form of stretching where the person stretches a muscle by actively contracting the muscle opposite to the one being stretched.

PNF Stretching

Proprioceptive Neuromuscular Facilitation is a technique of combining passive stretching and isometric stretching to increase flexibility.