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:

Peter Berger

A sociologist known for his work in the sociology of knowledge, religion, and his contributions to sociological theory, notably in his book "The Social Construction of Reality."

Manifest Functions

The explicit and intended outcomes or consequences of social institutions and processes.

Empirical Science

A branch of science that relies on observation, experimentation, and evidence-based methodologies to acquire knowledge.

Verstehen

The process of understanding social behavior from the point of view of those engaged in it.