In the figure below, what type of relationship do the relations depict?
A) Strong entity/weak entity
B) Multivalued
C) Composite foreign key
D) One-to-many
A
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Which of the following procedures is not a fraud-related audit procedure used to respond to identified fraud risk factors?
a. Physically inspect tangible assets, including major additions, and agree serial numbers with invoices or other supporting documents. b. Use the work of a specialist for asset valuations, including impairments. c. Confirm the terms of significant additions of property or intangibles with other parties involved in the transaction. d. All of the above are fraud-related audit procedures.
The acquired needs theory is also known as the ______ needs theory.
a. learned b. assumed c. delegated d. developed
In vertical analysis
A) a base amount is required. B) a base amount is optional. C) the same base is used across all financial statements analyzed. D) the results of the horizontal analysis are necessary inputs for performing the analysis.
Which of the following is true when the parameter lambda equals 0.95?
A. The weight given to the most recent observation is 0.95 B. The weight given to the observation one day ago is 95% of the weight given to the observation two days ago C. The weights given to observations add up to 0.95 D. The weights given to the observation two days ago is 95% of the weight given to the observation one day ago