Auditors report as to consistency

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Reference no: EM13127018

Which of the following requires recognition in the auditor's report as to consistency?

a. Changing the presentation of prepaid insurance from inclusion in other assets to disclosing it as a separate line item.

b. Division of the consolidated subsidiary into two subsidiaries that are both consolidated.

c. Changing the salvage value of an asset.

d. Changing the companies included in combined financial statements.

Reference no: EM13127018

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