Comprehensive Basis of Accounting Introductory Paragraph ° Scope paragraph Middle paragraph stating the accounting basis Opinion paragraph Arens, Loebbecke: Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Comprehensive Basis of Accounting • Introductory Paragraph • Scope Paragraph •Middle paragraph Stating the Accounting Basis • Opinion Paragraph