Question 38 (5 points) The addition of an explanatory paragraph can be for any of the following reasons except: Substantial doubt about going concern. Lack of consistent application of GAAP. Auditor agrees with a departure from promulgated accounting principles. O non of the answers is correct. Emphasis of a matter. Question 39 (5 points) From Asher Farms, Inc, case, we learned that auditor should consider business risk factors that may lead to material misstatement. These factors include all but the following: Company does not have the personnel or expertise to deal with the changes in the industry. IT systems and processes are incompatible. Employee stealing petty cash funds. New product or service will not be successful