Which of these situations would require an auditor to insert an explanatory paragraph about consistency in an

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Which of these situations would require an auditor to insert an explanatory paragraph about consistency in an unqualified audit report?

a. Client changed its estimated allowance for uncollectible accounts receivable

b. Client corrected a prior mistake in accounting for interest capitalization

c. Client sold one of its subsidiaries and consolidated six this year compared with seven last year

d. Client switched to early adoption of IFRS changes

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Related Book For  answer-question

Auditing An International Approach

ISBN: 978-1259087462

7th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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