On Which of the Following Matters Would It Not Be

question 20

Multiple Choice

On which of the following matters would it not be appropriate for the auditors to report using an other-matter paragraph?

• A)A material inconsistency between other information and the financial statements.
• B)Procedures performed related to supplementary mineral reserve information required by the Financial Accounting Standards Board.
• C)The consistency of summary financial statements with the audited financial statements from which they were derived.
• D)An updated opinion on comparative financial statements that differs from the opinion originally issued by the auditors.

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Definitions:

Summer Vacations

A prolonged break during the summer months from academic activities, often spent traveling, pursuing hobbies, or resting.

Episodic Memory

The type of memory that involves recollection of specific events, situations, and experiences.

Personal Events

Specific occurrences or experiences in an individual's life that have significant personal meaning or impact.

Declarative Memory

A type of long-term memory that involves the conscious recollection of specific facts and events that one can verbally describe.