A nonpublic company's change in accounting principles that the auditors believe is not justified is likely to result in opinion. Tennessee Manufacturers changed their inventory pricina from FIFO method to LIFO. To report this change in Accounting principle, the audit report musi include a(n) A nonpublic company's change in accounting principles that the auditors believe is not justified is likely to result in opinion. Tennessee Manufacturers changed their inventory pricina from FIFO method to LIFO. To report this change in Accounting principle, the audit report musi include a(n)