All of the following are causes for the addition of an emphasis of a matter paragraph under both AICPA and PCAOB standards except for
A) emphasis of a matter.
B) reports involving other auditors.
C) lack of consistent application of generally accepted accounting principles.
D) auditor agrees with a departure from promulgated accounting principles.

Question

Quizplus · Accepted Answer

Reports involving other auditors typically require a modification to the auditor's responsibility section or an other-matter paragraph, not an emphasis of a matter paragraph.

All of the Following Are Causes for the Addition of an Emphasis