Choice "B" is correct. No - No - Yes. When a change in accounting principle materially affects the comparability of the comparative FS, the auditor should refer to the change in an emphasis-of-matter paragraph following the unmodified opinion paragraph.
Choices "d" and "c" are incorrect. The auditor's concurrence with a change in GAAP is implicit, not explicit.
Choice "a" is incorrect. An unmodified opinion should be issued, not an "except for" qualified opinion.
