Question: Where should the auditor document a material accounting change that has no effect on the current audit, but will materially affect future audits? Question 8

Where should the auditor document a material accounting change that has no effect on the current audit, but will materially affect future audits?
Question 8 options:
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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