Define the Emphasis of Matter Paragraph

Multiple Choice

Define the emphasis of matter paragraph.

A) A paragraph included in the auditor's report that is required by generally accepted auditing standards or is included at the auditor's discretion.
B) A paragraph that identifies the statements being audited and states the auditor's opinion.
C) A paragraph that states responsibilities and references registration with the Public Company Accounting Oversight Board (PCAOB) .
D) A paragraph that briefly explains the process of conducting an audit and that the PCAOB standards were followed.