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Which of the following changes in the accounting treatment by an audit client is the auditor unlikely to consider an inconsistency in application of GAAP

Which of the following changes in the accounting treatment by an audit client is the auditor unlikely to consider an inconsistency in application of GAAP that requires an explanatory paragraph in the audit report? Group of answer choices Change of revenue recognition from percentage-of-completion to completed-contract method Change of depreciation period for equipment from 4 to 5 years Change from double-declining-balance to the straight-line depreciation method Change from FIFO method of recording inventory to the LIFO method

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