Question: 1. [(Role of auditor: accounting change)] Re acw the 2004) auditor's retain for Roche. disc assed rut page 25 Discuss.
a. Why knowledge of changes in accounting principles is important analysis purposes
b. Whether such changes should be highlighted in the auditor's opinion
2. [Role of auditor] Compare the role of the auditor with that of the financial stateinent preparer being audited) in preparation of the firm9;s financial statements.
3. [Sources of information] Discuss the importance to inventor of the controversy over the conditions under which companies may issue securities m foreign jurisdictions.