Examlex
Which of the following is NOT a type of audit evidence used in assessing internal control?
Common Size Analysis
A financial analysis technique that converts each line of financial statement data to a percentage of a base amount.
Statement Of Retained Earnings
A financial statement that outlines the changes in retained earnings for a specified period.
Dividends Paid
The total cash distributed by a company to its shareholders as a share of the profits.
Beginning Retained Earnings
The balance of retained earnings in a company's financial statements at the start of a new accounting period.
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