QUESTION 26 Which of the following is an example of a material change in accounting principle or in reporting entity that requires recognition in an unmodified opinion with emphasis-of-matter paragraph on the entity's financial statements? Management has changed from one generally accepted accounting principle to another but has not provided adequate disclosure of the change in the financial reports. O A change in the entity's form of reporting entity due to a business merger. Management has changed from one generally accepted accounting principle to another but has not provided reasonable justification for the change. O A change from an accounting principle that conform with GAAP to one that does not