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

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 auditor should:

A) Refer to the change in an explanatory paragraph.
B) Explicitly concur that the change is preferred.
C) Not refer to consistency in the auditor's report.
D) Refer to the change in the opinion paragraph.