When an entity changes its method of accounting for income taxes, which has a material effect on comparability, the auditor should refer to the change in an emphasis- of-matter paragraph added to the auditor's report. This paragraph should identify the na
When an entity changes its method of accounting for income taxes, which has a material effect on comparability, the auditor should refer to the change in an emphasis- of-matter paragraph added to the auditor's report. This paragraph should identify the nature of the change and:
