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:

Estrogen

A group of steroid hormones that play a crucial role in the development and maintenance of female characteristics and reproductive functions.

Uterine Lining

The inner layer of the uterus, also known as the endometrium, which thickens during the menstrual cycle to prepare for possible pregnancy.

Ductus Venosus

A blood vessel that allows most of the blood to bypass the liver in the fetus.

Bypass

A medical procedure designed to reroute the flow of blood or other bodily fluids around blocked or damaged areas within arteries or other pathways.