[forever_studying96]

Can someone please explain to me how to handle:
– change in accounting estimate (change in useful life of asset)
-change in accounting principle (change in inventory method)
-change in depreciation method
in regards to whether an emphasis of matter paragraph is required in the audit report, or if the auditor doesn’t have to do anything? I’ve been getting confused as to whether a change in depreciation method is treated as a change in estimate or change in accounting principle.

Thanks!