Circumstances where an "other matter" paragraph may be necessary include
A)the paragraph is relevant to the user's understanding of the audit
B)the paragraph is relevant to the user's understanding of the auditor's responsibilities or the auditor's report
C)the paragraph provides evidence that the reporting is done on more than one set of financial statements
D)the paragraph explains that the reporting is done on more than one entity
E)the paragraph explains that the opinion pertains to more than one set of financial statements
F)both A and B
G)both C and E
H)both D and E

Question

Quizplus · Accepted Answer

An "other matter" paragraph may be necessary if it is relevant to the user's understanding of the audit or the auditor's responsibilities or report. Therefore, both choices A and B are correct. The other choices C, D, and E are not relevant to the need for an "other matter" paragraph.

Circumstances Where an "Other Matter" Paragraph May Be Necessary Include