Response to the following questions:
1. Distinguish between changes that affect consistency and those that may affect comparability but not consistency. Give an example of each.
2. List the three conditions that require a departure from an unqualified opinion and give one specific example of each of those conditions.
3. The client has restated the prior-year statements because of a change from LIFO to FIFO. How should this be reflected in the auditor's report?
If possible, please give examples to better understand your answers.