Question: An auditor most likely includes an emphasis-of-matter paragraph in the auditor's report on a nonissuer's financial statements when The matter is relevant to users' understanding

An auditor most likely includes an emphasis-of-matter paragraph in the auditor's report on a nonissuer's financial statements when The matter is relevant to users' understanding of the auditor's responsibilities. The client has replaced the CFO three times in the current audit year. Prior-period comparative financial statements were audited by a predecessor auditor. A major catastrophe has a significant effect on the entity's financial position

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