All of the following would require an emphasis of matter paragraph except for:
A) The existence of material related party transactions.
B) The lack of auditor independence.
C) Important events occurring subsequent to the balance sheet date.
D) Material uncertainties disclosed in the footnotes.

Question

Quizplus · Accepted Answer

The lack of auditor independence is a reason for the auditor to disclaim an opinion or withdraw from the engagement, not to include an emphasis of matter paragraph.

All of the Following Would Require an Emphasis of Matter