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D is corrent because the objective is (1) to give assurance that the comparability of financial statements between periods has not been materially affected by changes in accounting principles, or (2) if comparability has been materially affected by such changes, to require appropriate reporting by the independent auditor regarding such changes.
A is incorrect because there is no requirement that an auditor be consulted before material changes are made in the application of accounting principles (although this may be done if the client so desires).
B is incorrect since there may be variations in format and presentation of financial statements.
C is incorrect since the consistency standard only requires the communication of the fact that a lack of consistency exists in the handling of items between periods.