Which of the following would not require an explanatory/emphasis-of-matter paragraph in the auditor's report?

Which of the following would not require an explanatory/emphasis-of-matter paragraph in the auditor's report? 



A. Additional emphasis.
B. Lack of consistency in the financial statements due to accounting changes.
C. Going concern.
D. Opinion based in part on the report of another auditor.


Answer: Opinion based in part on the report of another auditor.


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