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Which of the following would require the audit report to be modified for an accounting change? A. change from 200% declining balance method to straight

Which of the following would require the audit report to be modified for an accounting change?

A. change from 200% declining balance method to straight line method of depreciation

B. A change from lifo to FIFO

C. Change in estimated useful life of an asset

D. All of the above

E. A and b only

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