A CPA May Wish to Emphasize Specific Matters Regarding the Financial

question 67

Multiple Choice

A CPA may wish to emphasize specific matters regarding the financial statements even though an unqualified opinion will be issued. Normally, such explanatory information is

• A) included in the scope paragraph.
• B) included in the opinion paragraph.
• C) included in a separate paragraph in the report.
• D) included in the introductory paragraph.

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Definitions:

Preconscious

Mental content that is not currently in awareness but can be readily brought into awareness through attention or stimuli.

Conscious

Refers to being aware of one's own existence, sensations, thoughts, surroundings, and experiencing perceptions and emotions.

Unconscious

A part of the mind that houses thoughts, memories, and desires not within current conscious awareness but that nonetheless influence behaviors and emotions.

Superego

In Freudian psychoanalytic theory, the part of the personality that acts as a moral center, controlling the impulses of the id based on societal norms and values.