Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 39

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.