dicate which change(s) would require an explanatory paragraph in the audit report. possible Correction of an error by changing from an accounting principle that is not generally acceptable to one that is generally acceptable Yes Correction of an error by changing from an accounting principle that is not generally acceptable to one that is generally acceptable No Correction of an error by changing from an accounting principle that is not generally acceptable to one that is generally acceptable Yes Correction of an error by changing from an accounting principle that is not generally acceptable to one that is generally acceptable No