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Which of the following are changes that affect the comparability of financial statements but not the consistency and therefore, do not have to be included in the auditor's report?
Physical Maturity
The state at which an individual's physical body has reached full development, typically signaled by reproductive capability.
Sadomasochism
A sexual practice involving the receiving or inflicting of pain and humiliation.
Domination and Submission
A form of sexual or lifestyle power exchange where one person consensually controls another, either in a particular scene or as part of a relationship dynamic.
Psychological Distress
A state of emotional suffering characterized by symptoms of depression and anxiety, often as a result of adverse life circumstances or mental health issues.
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