A shortcoming of hierarchical and network database systems was that
a. only very knowledgeable technical staff members could interact with the database effectively
b. relationships between records were explicitly maintained
c. it replaced file-oriented structures
d. it was electronically stored data
a. only very knowledgeable technical staff members could interact with the database effectively
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Which of the following statements best describes an inherent limitation of the monetary-unit sampling method?
A. It requires the use of a computer system to perform the required calculations. B. It can only be used for substantive testing of asset accounts. C. Misstatement rates must be large and the misstatements must be overstatements. D. Misstatement rates must be small and the misstatements must be overstatements.
Which of the following procedures is an appropriate agreed-upon procedure?
a. Evaluating the competency or objectivity of another party. b. Performing of mathematical computations. c. Obtaining an understanding about a particular subject. d. Reading the work performed by others solely to describe their findings.
Stockholders' equity equals contributed capital plus retained earnings
Indicate whether the statement is true or false
In banking terminology, a creditor-debtor relationship is created when a customer ________
A) fails to maintain adequate funds in his bank checking account B) makes a deposit into a bank C) writes a check against his account D) writes a postdated check drawn on his bank