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."