In which of the following should an auditor's report refer to the lack of consistency when there is a significant change in accounting principle that has been properly justified and disclosed? A. The auditor's responsibility section. B. The opinion section. C. An emphasis-of-matter paragraph. D. The paragraph following the opinion section.
Added by Dennis R.
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A lack of consistency is a matter that needs to be brought to the attention of the users of the financial statements, but it doesn't affect the auditor's opinion on the fairness of the financial statements. Show more…
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