When the financial statements contain a material departure from GAAP that the auditor believes is justified, where should the justification appear?

When the financial statements contain a material departure from GAAP that the auditor believes is justified, where should the justification appear?





a. In a footnote.
b. In a paragraph added before the scope paragraph.
c. In the opening paragraph.
d. In a paragraph added before the opinion paragraph.







Answer: D


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