Which of the Following Is Least Likely to Result in an Emphasis-Of-Matter

question 49

Multiple Choice

Which of the following is least likely to result in an emphasis-of-matter paragraph being added to an unmodified auditor's report on the financial statements of a client that sells jewelry through a retail store?

• A) A decision by the auditor to emphasize that the client is a part of a larger organization.
• B) Reliance placed upon a specialist to evaluate the diamonds.
• C) A change from FIFO to specific identification accounting for inventory.
• D) A question as to whether the client will be able to remain a going concern.

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Definitions:

Polysaccharide

Carbohydrate containing a large number of monosaccharide molecules.

Extracellular Matrix

A complex network of proteins and carbohydrates surrounding cells, providing structural and biochemical support to tissues and organs.

Elastin

A protein in connective tissue that provides elasticity and resilience, allowing tissues like skin and lungs to resume shape after stretching or contracting.

Fibrous Protein

Proteins that have a structural function, characterized by elongated and insoluble molecular structures, such as collagen in connective tissues.