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31- A.consistency paragraph.The term​ "explanatory paragraph" was replaced in the AICPA auditing standards with B.​emphasis-of-matter paragraph....

31- A.consistency paragraph.The term​ "explanatory paragraph" was replaced in the AICPA auditing standards with

B.​emphasis-of-matter paragraph.

C.going concern paragraph.

D.departure from principles paragraph.

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Answer #1

Option (B) is correct

"Explanatory paragraph" was replaced with Emphasis of matter paragraph.This paragraph is included in the auditor's report to emphasize any matter that he came to know during the audit.

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