Change in method of depreciation

yes audit report qualified method of change in Depreciation as per AS 1

The change in method of depreciation does not require the auditors' report to be qualified.  However, as per AS1 any change in the accounting policies which has material effect should be disclosed.  I am reproducing relevant para 26 of AS1 below for ready reference.

"26. Any change in the accounting policies which has a material effect

in the current period or which is reasonably expected to have a material

effect in later periods should be disclosed. In the case of a change in

accounting policies which has a material effect in the current period,

the amount by which any item in the financial statements is affected by

such change should also be disclosed to the extent ascertainable. Where

such amount is not ascertainable, wholly or in part, the fact should be

indicated."