Which of the Following Circumstances Normally Does Not Affect the Consistency

question 13

Multiple Choice

Which of the following circumstances normally does not affect the consistency phrase in the auditor's standard report?

• A) A change in accounting estimate.
• B) A change in accounting principle.
• C) A change in the companies included in combined financial statements.
• D) A correction of an error in principle.

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Definitions:

Contingency Control

A behavioral technique that manages the antecedents and consequences of a behavior to encourage desirable actions and reduce unwanted ones.

Transtheoretical Model

A model of behavior change that describes five stages through which individuals progress to alter their behaviors.

Intrapersonal Conflicts

Conflicts that occur within an individual, involving an internal struggle or dilemma.

Interpersonal Conflicts

Disagreements or disputes between individuals, which can arise from differences in opinions, needs, or interests.