Question: Question 25.25. Where should the auditor document a material accounting change that has no effect on the current audit, but will materially affect future audits?

Question 25.25. Where should the auditor document a material accounting change that has no effect on the current audit, but will materially affect future audits?

Disclosure in the notes of the current year Disclosure in the notes on future years Noted as a paragraph in the audit report Noted as a subsequent event

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