If the Auditor Expects to Include an Emphasis of Matter

question 78

True/False

If the auditor expects to include an emphasis of matter or other matter paragraph in the auditor's report,the auditor should communicate with those responsible for governance regarding this expectation and the proposed wording of the paragraph.

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Definitions:

Suicide

Intentionally bringing about one's own demise.

Depression

A mental health disorder characterized by persistently low mood, loss of interest in activities, and a variety of emotional and physical problems.

Irritability

A state of heightened sensitivity to stimuli, resulting in easy annoyance or frustration.

Ebullience

A bubbling enthusiasm or excitement; an exuberant and lively expression of feelings or ideas.