Which of the following circumstances should be recognized as a consistency modification in the auditor's report, whether or not the item is fully disclosed in the financial statements?

Which of the following circumstances should be recognized as a consistency modification in the auditor's report, whether or not the item is fully disclosed in the financial statements? 



A. A change in accounting estimate.
B. A change from an unacceptable accounting principle to a generally accepted one.
C. Correction of an error not involving a change in accounting principle.
D. A change in classification.


Answer: A change from an unacceptable accounting principle to a generally accepted one.


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