Question

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

Answer 1

c. An emphasis-of-matter paragraph

Step-by-step explanation:

Based on the information provided within the question it can be said that they would most appropriately identify the change in accounting in an emphasis-of-matter paragraph. This is a paragraph that illustrates the importance of the disclosed information or changes in the financial report, and that it is essential to the user's understanding of the report.