If the Auditor Intends to Use an "Emphasis of Matter

question 43

Multiple Choice

If the auditor intends to use an "emphasis of matter" paragraph or an "other matter" paragraph or to issue a modified report,the auditor

• A)must communicate that information to those charged with governance after the audit report is issued
• B)should communicate that information to those charged with governance before the audit report is issued
• C)must communicate that information to those charged with governance before the audit report is issued
• D)could communicate that information to those charged with governance after the audit report is issued

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Definitions:

Solid-state Design

Refers to electronic systems or devices made from solid materials, without moving parts, utilizing semiconductors like transistors for operation.

Feature

Any physical characteristic of a product.

Advantage

The performance characteristic of a product that describes how it can be used or will help the buyer.

Benefit

A favorable result the buyer receives from the product because of a particular advantage that has the ability to satisfy a buyer’s need.