Which of the Following Is Not a Change Included in PCAOB's

question 37

Multiple Choice

Which of the following is not a change included in PCAOB's new reporting standard AS 3101?

• A)Specific mention of comprehensive income and notes to the financial statements.
• B)An affirmative statement that the audit firm is registered with the PCAOB.
• C)A new disclosure that includes the year in which the audit firm began serving consecutively as the client's auditor.
• D)A new report title,"Report of Independent Registered Public Accounting Firm."

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Definitions:

Critical Business Information

Vital data that is essential for the operation and competitiveness of a company.

Affinity Portal

A website that offers a single point of entry to an entire community of affiliated interests.

Corporate Portal

A web-based platform that provides employees with access to company information and internal resources.

Intranet

A private network accessible only to an organization's staff, often used to share company information and computing resources within the organization securely.