Which of the following is not a change included in PCAOB's new reporting standard AS 3101?
A) Specific mention of comprehensive income and notes to the financial statements.
B) An affirmative statement that the audit firm is registered with the PCAOB.
C) A new disclosure that includes the year in which the audit firm began serving consecutively as the client's auditor.
D) A new report title,"Report of Independent Registered Public Accounting Firm."
Correct Answer:
Verified
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