In which of the following situations would the auditor appropriately issue a standard unqualified report with no explanatory paragraph concerning consistency?
a. A change in the method of accounting for specific subsidiaries that comprise the group of companies for which consolidated statements are presented.
b. A change from an accounting principle that is not generally accepted to one that is generally accepted.
c. A change in the percentage used to calculate the provision for warranty expense.
d. Correction of mistake in the application of a generally accepted accounting principle.
Answer: C