In which of the following should an auditor's report refer to the lack of consistency when there is a change in accounting principle that is significant?
a. The introductory paragraph.
b. An emphasis-of-matter paragraph before the opinion paragraph.
c. An emphasis-of-matter paragraph following the opinion paragraph.
d. The opinion paragraph.
【答案解析】C
Choice "c" is correct. A justified lack of consistency caused by a material change in GAAP between periods would be reported in an emphasis-of-matter paragraph after the opinion paragraph. Under these circumstances, the auditor issues an unmodified opinion.
Choices "a", "d", and "b" are incorrect. The proper treatment of a justified lack of consistency is to add an emphasis-of-matter paragraph after the opinion paragraph.
了解详情30000元/4科