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Under which of the conditions below the auditor will make an emphasis of matter to...

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Accounting

Under which of the conditions below the auditor will make an emphasis of matter to the financial statements in the audit report even though an unqualified opinion is given:

i) The existence of significant related party transactions.

ii) Report involving other auditors

iii)Important events occurring subsequent to the balance sheet date.

iv) Matters affecting the comparability of the financial statements with those of the preceding year

A.

i) iii) and iv)

B.

ii) iii) and iv)

C.

i) ii) iii) and iv)

D.

ii) and iii)

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