On which of the following matters would it not be appropriate for the auditors to report using an other-matter paragraph?
A)An indication that a predecessor auditor examined prior year's financial statements presented in comparative form.
B)Procedures performed related to supplementary mineral reserve information required by the Financial Accounting Standards Board.
C)The consistency of summary financial statements with the audited financial statements from which they were derived.
D)An updated opinion on comparative financial statements that differs from the opinion originally issued by the auditors.

Question

Quizplus · Accepted Answer

An other-matter paragraph is used to report on matters other than those presented or disclosed in the financial statements that are relevant to users' understanding of the audit, the auditor's responsibilities, or the auditor's report. The consistency of summary financial statements with the audited financial statements is typically addressed in an emphasis-of-matter paragraph or within the opinion section itself, rather than in an other-matter paragraph.

On Which of the Following Matters Would It Not Be