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MMLU-Pro / 5183 / When there has been a change in accounting principles, but the effect of the…

Problem

Answer published by the source. Consult the official source to check your work against its answer.

question

When there has been a change in accounting principles, but the effect of the change on the comparability of the financial statements is not material, the auditor should

category

other

options

  1. Issue a qualified opinion due to the change.
  2. Refer to the note in the financial statements that discusses the change.
  3. Explicitly state whether the change conforms with GAAP.
  4. Include a paragraph detailing the change in the notes to the financial statements.
  5. Issue an adverse opinion due to the change.
  6. Request that the client restate the prior year's financial statements.
  7. Discontinue the audit due to the change in accounting principles.
  8. Not refer to the change in the auditor’s report.
  9. Refer to the change in an emphasis-of-matter paragraph.
  10. Require the client to disclose the change in a separate financial statement.

src

ori_mmlu-professional_accounting

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Source and history

upstream_id / Original problem ID
5183
task_id
e1debd3c-7f85-57ff-93b9-1533a512da5f
task_key
default--test--5183
task_revision_id
1
config / split
default / test

Official source

initial import