Question 21 When auditors wish to issue an unqualified opinion but hight light that the entity changes its method of accounting for software development costs, they would appropriately identify the change in accounting method in which of the following? Introductory paragraph The opinion paragraph An emphasis of matter paragraph An other matter paragraph.

Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter15: Audit Reports On Financial Statements
Section: Chapter Questions
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Question 21

When auditors wish to issue an unqualified opinion but hight light that the entity changes its method of accounting for software development costs, they would appropriately identify the change in accounting method in which of the following?

   

Introductory paragraph

   

The opinion paragraph

   

An emphasis of matter paragraph

   

An other matter paragraph.

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