All of the Following Are Causes for the Addition of an Explanatory

question 60

Multiple Choice

All of the following are causes for the addition of an explanatory paragraph under both AICPA and PCAOB standards except for

• A)emphasis of a matter.
• B)reports involving other auditors.
• C)lack of consistent application of generally accepted accounting principles.
• D)auditor agrees with a departure from promulgated accounting principles.

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Definitions:

Habeas Corpus

A legal principle that protects individuals from arbitrary detention by requiring authorities to present them before a court or judge.

Democratic Newspapers

Publications affiliated with or supportive of the Democratic Party, often promoting its political views and policies.

Noncombatants

Individuals who are not engaged in fighting during a conflict, including civilians and military personnel not bearing arms.

Iroquois

A historically powerful northeast Native American confederacy, known also as the Haudenosaunee, consisting of six nations: Mohawk, Oneida, Onondaga, Cayuga, Seneca, and Tuscarora.