Which of the following will result in an emphasis-of-matter paragraph as to consistency in the auditor’s report, when that 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. Changing the life of an asset from 8 to 5 years.
　　D. A change in classification.
　　Answer:B
　　B is corrent because a change from an unacceptable accounting principle to an acceptable one results in a consistency modification with addition of an emphasis-of-matter paragraph.
　　A is incorrect because a change in accounting estimate requires no consistency modification.
　　C is incorrect because this is a change in accounting estimate and such changes require no consistency modification.  An error not involving an accounting principle (e.g., a clerical error) is treated as a prior period adjustment with no consistency modification.
　　D is incorrect because changes in classification do not result in consistency modifications.