Under what circumstances must the audit report refer to the consistency, or the lack of consistency, in

Question:

Under what circumstances must the refer to the consistency, or the lack of consistency, in the application of GAAP? What is the purpose of such reporting?

Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...