ABC Ltd had changed its method of depreciation from the straight-line method to the written-down value method during the year 2019–20. At the end of 2021–22, ABC Ltd wants to change the method of depreciation back to the earlier straight-line method as the company feels that this will allow it to report a higher profit for the year. The auditor can object to this change because such a change will lead to the violation of the convention of ______.