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.
Answer:C
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.