22) Indicate which change(s) would require an explanatory paragraph in the audit report. A) Changes in reporting entities, such as the inclusion of an additional company in the combined financial statements Yes Make reference to the work of another auditor to indicate shared responsibility in an unqualified opinion. Yes Changes in reporting entities, such as the inclusion of an additional company in the combined financial statements Yes Make reference to the work of another auditor to indicate shared responsibility in an unqualified opinion. No Changes in reporting entities, such as the inclusion of an additional company in the combined financial statements No Make reference to the work of another auditor to indicate shared responsibility in an unqualified opinion. Yes Changes in reporting entities, such as the inclusion of an additional company in the combined financial statements No Make reference to the work of another auditor to indicate shared responsibility in an unqualified opinion. No