For Which of the Following Events Would an Auditor Issue

Multiple Choice

For which of the following events would an auditor issue a report that does not include any reference to consistency?

A) A change in the method of accounting for inventories.
B) A change from an accounting principle that is not generally accepted to one that is generally accepted.
C) A change in the service life used to calculate depreciation expense.
D) A change in accounting principle without reasonable justification from management.