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Question 3 (0.25 points) The following can be said about an emphasis of matter: a) it cannot be used when expressing audit opinion that has pervasive misstatements. O b) it is only used in unqualified audit opinions. O c) it is included when the auditors opinion has changed and the auditor wants to bring the users' attention to a particular matter. d) it is included when the auditor's opinion has not changed and the auditor wants to bring the users' attention to a particular matter. Question 4 (0.25 points) An example of the three parties in an assurance engagement would be: 0 a) audit client, shareholder, auditor. O b) audit client, employee, customer. 0 C) auditor, general public, employees. 0 d) auditor, shareholder, general public