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.

Question

Quizplus · Accepted Answer

An emphasis of matter is included when the auditor wants to draw attention to a particular matter, regardless of whether the opinion has changed or not. It can be included in any type of audit opinion, including qualified and adverse opinions. However, it cannot be used when expressing an opinion with pervasive misstatements, as in such cases, a disclaimer of opinion may be necessary.

The Following Can Be Said About an Emphasis of Matter