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:

Professional Experience

Work-related knowledge and skill acquired through actual performance in professional roles.

Internship

A temporary position with an emphasis on on-the-job training rather than merely employment, often integral for gaining practical experience in one's field.

Experiential Learning

A method of learning through direct experience, reflection, and application.

Internship

A period of work experience offered by an organization for a limited period of time, often used by students to gain professional skills.