Au auditor would express an unmodified opinion with an emphasis-of-matter paragraph added to the auditor's report for a ________.

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justified change in accounting principle. An auditor would express an unmodified opinion with an emphasis-of-matter paragraph added to the auditor's report for a justified change in accounting principle.  The emphasis-of-matter paragraph should be placed after the opinion paragraph.  A material weakness must be reported to management and those charged with governance, but it would not be disclosed in an emphasis-of-matter paragraph added to an otherwise unmodified opinion.

Au auditor would express an unmodified opinion with an emphasis-of-matter paragraph added to the auditor's report for a <code>________</code>.

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