Which of the Following Will Result in Emphasis-Of-Matter as to Consistency

question 29

Multiple Choice

Which of the following will result in emphasis-of-matter as to consistency in the auditor's report, regardless of whether the item is fully disclosed in the financial statements?

• A) A change in accounting estimate.
• B) A change from an unacceptable accounting principle to a generally accepted one.
• C) Correction of an error not involving a change in accounting principle.
• D) A change in classification.

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Definitions:

Attachment Theory

A psychological, evolutionary, and ethological theory concerning relationships between humans, particularly long-term relationships between parents and children.

Ainsworth's Strange Situation

A procedure developed by Mary Ainsworth in the 1970s to assess patterns of attachment in young children through observations of their behavior when separated and reunited with their caregiver.

Observations

The act of noticing and describing events or processes in a systematic and objective manner, often used in scientific studies and research.

Researcher

An individual who conducts scientific studies to gain new knowledge and understanding on specific topics.