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:

Chorion

The outermost membrane enclosing the embryo in eggs of birds, reptiles, and mammals.

Early Prenatal Diagnosis

The practice of detecting congenital disorders or diseases in a fetus early in pregnancy.

Placenta

An organ that develops in the uterus during pregnancy, providing oxygen and nutrients to the fetus while removing waste products via the maternal blood supply.

X-linked Recessive

A mode of inheritance where a recessive gene on the X chromosome causes a phenotype to be expressed primarily in males.