Changes That Do Not Affect Consistency Are Normally Disclosed in the Footnotes

question 10

True/False

Changes that do not affect consistency are normally disclosed in the footnotes but do not require an explanatory/emphasis-of-matter paragraph in the audit report.

---

Definitions:

Exercise

Physical activities purposely engaged in to improve health and fitness, such as jogging, swimming, or lifting weights.

Borg Scale

A numerical scale that quantifies the intensity of exercise or perceived exertion, helping individuals to gauge and regulate their physical activity level.

Exercise Intensity

The level of demand that a given activity places on the body.

High-intensity

Describes exercises or activities that require a substantial amount of effort and energy in a short period.