Which of the following is a set of standards created by the AICPA for data files and fields in order to support external audits?
A. Audit Data Standards (ADS).
B. Online Analytical Processing (OLAP).
C. Extract, Transform & Load (ETL).
D. Audit Control Language (ACL).
Answer: A
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In the future, the developed countries will contribute more to world growth than the emerging countries
Indicate whether the statement is true or false
Which of the following is true about direct investment as a mode of international expansion?
A) It allows a firm to retain full control over its investment. B) It yields lower returns than joint ventures. C) It involves the least amount of risk. D) It involves the least cost. E) It does not allow the firm to diversify.
The number of whole units that could have been completed during a period, using the production costs incurred during that period is called:
a. Standard production. b. Equivalent production. c. Total units. d. Manufactured units.
U.S. GAAP explicitly defines _____ of an asset as "the price that would be received to sell an asset [or paid to transfer a liability] in an orderly transaction between market participants at the measurement date.". Thus, U.S. GAAP defines it as an exit value, namely, the amount the firm would receive if it sold an asset in an orderly, arm's-length transaction at the measurement date
a. Current Replacement Cost b. Net Realizable Value c. Fair Value d. Present Value of Future Net Cash Flows e. Acquisition cost