[Anonymous]

Taking audit exam Friday and I think I might be overthinking thinking this but can anyone clear this issue up for me. When there is a justified change in accounting principal, do you always discuss it in the “emphasis of matters paragraph”? With comparability/consistency do you only add an “other matters paragraph” when there is a material change in comparability? Or are they the same things with different terms? I have notes saying that it is implicitly stated when there is immaterial change in principal, but still confused if this correct or not. Can anyone please shed some light on this issue for me! thanks ahead of time!