Which of the Following Would Not Be Considered a Significant

Multiple Choice

Which of the following would not be considered a significant audit finding that should be included in audit documentation?

A) Retirement of the accounts payable manager and subsequent hiring of a replacement.
B) Discovery of a material sale recorded in the current year that properly belonged in the subsequent year.
C) Determination that there is substantial doubt about the entity's ability to continue as a going concern.
D) Implementation of a new accounting standard to account for a complex and unusual transaction.