When auditors wish to issue an unmodified opinion but highlight that the entity changed its method of

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When auditors wish to issue an unmodified opinion but highlight that the entity changed its method of accounting for software development costs, they would most appropriately identify the change in accounting method in which of the following?
a. The introductory paragraph.
b. The opinion paragraph.
c. An emphasis- of- matter paragraph.
d. An other- matter paragraph.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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