When There Has Been a Change in Accounting Principles,but the Effect

question 82

Multiple Choice

When there has been a change in accounting principles,but the effect of the change on the comparability of the financial statements is not material,the auditors should

• A)Refer to the change in an emphasis-of-matter paragraph.
• B)Explicitly concur that the change is preferred.
• C)Not refer to consistency in the report.
• D)Refer to the change in the opinion paragraph.

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