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:

Directly Involved

Being actively engaged or having a direct role in a particular process, activity, or event, often implying a significant level of participation or responsibility.

Recruitment Objective

A specific goal or target that an organization aims to achieve through its hiring processes, usually to fill vacancies with qualified individuals.

Federal Laws

Legislation enacted by the national government that applies across an entire country.

Compliance

The act of adhering to laws, regulations, standards, and ethical practices applicable to an organization or activity.