An entity shall select and apply its accounting policies consistently for similar transactions unless valid reasons are provided. This is used to ensure the characteristic of A. Verifiability B. Timeliness C. Comparability D. Understandability Night Cinema has the regulation that the employee selling movie tickets are not also account for cash. What kind of control activity does Night Cinema use? A. Physical control B. Separation of duties C. E-commerce control D. Proper authorization **