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A is corrent because changing from consolidating a subsidiary to carrying on the equity basis is a change in reporting entity. Changes in reporting entities, changes in accounting principles, correction of errors, and changes in principles inseparable from changes in estimates all affect consistency and must be referred to in the auditor’s opinion.
B is incorrect because changing the presentation of prepaid insurance from inclusion in other assets to a separate item is a change in classification which does not affect consistency.
C is incorrect because changing the salvage value of an asset is considered a change in an accounting estimate which does not affect consistency.
D is incorrect because division of a consolidated subsidiary into two consolidated subsidiaries is a change in classification not affecting consistency.