Which of the Following Would Not Require an Explanatory/emphasis-Of-Matter Paragraph

question 23

Multiple Choice

Which of the following would not require an explanatory/emphasis-of-matter paragraph in the auditor's report?

• A)Required supplementary information is omitted or departs materially from the requirement of the applicable financial reporting framework.
• B)Lack of comparability in the financial statements due to accounting changes.
• C)Going concern.
• D)Opinion based in part on the report of another auditor.

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Definitions:

Parallel Circuit

An electrical circuit in which components are connected across common points or junctions to provide multiple paths for current to flow.

Inductive Reactance

The opposition that an inductor presents to alternating current, due to the inductor's tendency to resist changes in current flow, measured in Ohms (Ω).

Parallel Circuit

A type of electrical circuit in which multiple components are connected across the same voltage source, allowing current to split and flow through multiple paths.

Supply Voltage

The electrical potential difference provided by a power source to operate electrical circuits, devices, or equipment, essential for the functioning of electronic systems.