A medical equipment company provides surgical equipment to Meritex Hospital. Several examining room tables costing $2500 each were charged to the outpatient facility department instead of the surgery department. This will have a serious impact on the accuracy of the financial statements for both departments. An auditor discovered the error when going through the financial activity of Meritex Hospital. Which generally accepted accounting principle did the auditor discover? a. Materiality b. Consistency c. Matching d. Full Disclosure