Moony is Remus Lupin, wormtail is Peter Pettigrew, padfoot is Sirius Black, and prongs is James Potter. They gave each other these names during their Hogwarts years, causing mayhem wherever they went.
I'm guessing you're identifing the verb in this sentence in that case the answer would be:
can be considered
It would be quite helpful to cite supporting details if we knew the story.
Explanation:
Examples of the assertions are:
Accuracy. Transactions have been recorded at their actual amounts.
Classification. Transactions have been appropriately presented within the financial statements and accompanying disclosures.
Completeness. ...
Cut-off. ...
Existence. ...
Occurrence. ...
Valuation.