Week 2-Chapter 3 - Heather McQueen Change in accounting 4 principle Material Adverse Unmodified Stand 5 None Not applicable Working scope of the audit has been Unmodified Stand 6 restricted Material Working Report involving other Unmodified Explar 7 auditors Not applicable Paragraph 3-28 (Objectives 3-3 , 3-9) The PCAOB has proposed changes to the audito report for public companies that include requirements for the auditor to communicate "critical audit matters." Critical audit matters include those matters during the audit that involved difficult, subjective, or complex auditor judgments or that posed difficulty to the auditor in obtaining sufficient appropriate evidence or in forming the opinion on the financial statements_Similarly_the International Auditing and Assurance Standards