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:

Biopsychosocial Approach

An integrated perspective that acknowledges that biological, psychological, and social factors all play a significant role in human functioning in the context of disease or illness.

Self-Esteem

One’s feelings of high or low self-worth.

Behavior Genetics

The study of the role genetic factors play in shaping behaviors, traits, and abilities.

Observable Responses

Behaviors or actions that can be seen or measured as a reaction to stimuli.