Which of the Following Circumstances Requires Modification of the Accountant's

question 36

Multiple Choice

Which of the following circumstances requires modification of the accountant's report on a review of interim financial information of publicly held entity? $$\begin{array} { | l | c | c | } \hline & \begin{array} { c } \text { Inconsistent } \\\text { Accounting } \\\text { Principle } \\\text { Application }\end{array} & \begin{array} { c } \text { Inadequate } \\\text { Disclosure }\end{array} \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { Yes } & \text { No } \\\hline \text { C. } & \text { No } & \text { Yes } \\\hline \text { D. } & \text { No } & \text { No } \\\hline\end{array}$$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

---

Definitions:

Per Capita Incomes

The average income earned per person in a certain area in a specified year.

Agricultural Products

Goods derived from agriculture and farming activities, including crops, livestock, and other raw materials.

Farm Households

Families living and working on farms, often combining both their living quarters and business operations in the same place.

Average Income

the total income received by the population divided by the number of individuals in the population.