The Following Can Be Said About an Emphasis of Matter

Multiple Choice

The following can be said about an emphasis of matter:

A) it cannot be used when expressing audit opinion that has pervasive misstatements.
B) it is only used in unqualified audit opinions.
C) it is included when the auditors opinion has changed and the auditor wants to bring the users' attention to a particular matter.
D) it is included when the auditor's opinion has not changed and the auditor wants to bring the users' attention to a particular matter.