Amy, who has been an accountant for 12 years, worked for Arnold and Post, a mid-size law firm in Huntsville. At the end of each fiscal year, Amy prepares an annual report for the firm's board of directors. The report includes all of the details found in the firm's financial statements. Amy makes sure that the dates on the financial statements are consistent and consecutive from one year to the next.

Amy is practicing the ___________ principle.