Question: If a material change in estimate is inseparable from a change in accounting principle, this event should be evaluated by the auditor as a change

If a material change in estimate is inseparable from a change in accounting principle, this event should be evaluated by the auditor as a change in
Principle, and the auditor should not recognize the change in the report.
Estimate, and the auditor should report on consistency.
Principle, and the auditor should report on consistency.
Estimate, and the auditor should not recognize the change in the report.

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