Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 17

The objective of the consistency standard is to provide assurance that a. There are no variations in the format and presentation of financial statements.
B) Substantially different transactions and events are not accounted for on an identical basis.
C) The auditor is consulted before material changes are made in the application of accounting principles.
D) The comparability of financial statements between periods is not materially affected by changes in accounting principles without disclosure.