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

question 11

Multiple Choice

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

• A) Additional emphasis.
• B) Lack of consistency 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:

Relapse

A return to previous behavior or condition, often used to describe the recurrence of substance use or the worsening of psychological symptoms after a period of improvement.

Food Diary

A tool for tracking what, when, and how much one eats, often used to monitor eating habits for weight loss or to identify food intolerances.

Bulimia

An eating disorder characterized by episodes of binge eating followed by behaviors such as vomiting or excessive exercise to prevent weight gain.

Cognitive Perspective

An approach in psychology that emphasizes the study of how people think, perceive, remember, and learn, focusing on the processes involved in cognitive functions.