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C is corrent because during the first examination, the auditor should adopt procedures that are practicable and reasonable to assure that accounting principles are applied consistently between the current and the preceding year.
A is incorrect because the prior year’s audit report does not specify the accounting principles used in the prior year. In addition, explanatory language in the prior year’s audit report as to consistency would indicate an inconsistency between the prior year and its previous year, while consistency in the current year would not be addressed.
B is incorrect because consistency in auditing relates to the consistent application of GAAP between periods, not within periods. .
D is incorrect because the only case where the auditor would not consider consistency is when covering the first year of client operations. Consistency must be considered in this situation because the report is not covering the client’s initial period.