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:

Physician's Approval

Formal consent or agreement given by a physician to proceed with a treatment, procedure, or course of action.

Medical Practice

A professional and standardized practice involving diagnosis, treatment, and prevention of diseases by licensed healthcare providers.

Handheld Device

A small-sized computing device designed to be operated and held in one's hands, such as a smartphone or tablet.

Reference Material

Documentation or substances with a precisely known composition or characteristics used as a comparative standard in scientific experiments and quality assurance.