ReportingNote This section is only possible to work in a meaningful way if you have theprofessional standards available - preferably in electronic form .You have now completed the field work for the J & M audit and find that due to a change*in accounting principle mandated by the Financial Accounting Standards Board , you will!need to add an explanatory paragraph for a lack of consistency for the year 20 X6 . Usingthe Professional Standards , find an example of an appropriate explanatory paragraph fora lack of consistency . Do this by copying and pasting the report to a workspace . YOUshould NOT edit the report in any way .