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Konsistensi.
Berdasarkan standar auditing, dalam suatu audit, seorang auditor harus mengamati konsistensi penerapan prinsip akuntansi yang digunakan kliennya dalam penyusunan laporan keuangan pada periode akuntansi yang bersangkutan. Tujuan standar konsistensi tersebut adalah untuk memberikan jaminan bahwa auditor puas mengenai daya banding laporan keuangan di antara dua periode akuntansi tidak dipengaruhi secara material oleh perubahan prinsip akuntansi dan bahwa prinsip akuntansi tersebut telah diterapkan secara konsisten di antara dua atau lebih periode akuntansi baik karena (1) tidak terjadi perubahan prinsip akuntansi, atau (2) terdapat perubahan prinsip akuntansi atau metode penerapannya, tetapi dampak perubahan prinsip akuntansi terhadap daya banding laporan keuangan tersebut tidak material.
Jika daya banding laporan keuangan di antara dua periode dipengaruhi secara material oleh perubahan prinsip akuntansi, maka auditor harus mengungkapkan perubahan tersebut dalam laporannya.
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