What is the primary reason that an auditor must add a paragraph to the audit report when the client has changed an accounting principle or method of application?

a.
Because substantive misstatements are likely to result during the period of transition from one accounting principle to another.

b.
To alert financial statement readers that the company is complying with the most recent FASB statements.

c.
Because the change may affect the comparability of this year's financial statements with those of previous years.

d.
To clarify that the client is in compliance with GAAP.