The Following Can Be Said About an Emphasis of Matter

question 1

Multiple Choice

The following can be said about an emphasis of matter:

• A) it is included when the auditor's opinion has changed and the auditor wants to bring the users' attention to a particular matter.
• B) it is only used in unqualified audit opinions.
• C) it is included when the auditor's opinion has not changed and the auditor wants to bring the users' attention to a particular matter.
• D) it can not be used when expressing audit opinion that has pervasive misstatements.

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Definitions:

Document

A piece of written, printed, or electronic matter that provides information or evidence or that serves as an official record.

Virtual Team

A group of individuals who work together from different geographic locations and rely on communication technology to collaborate.

Electronic Methods

Techniques or processes executed or facilitated through electronic devices or systems, often involving digital technology.

Synchronous Communications

Real-time exchange of information where participants interact simultaneously, such as in video calls or chat.