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A Collection of Records Created and Stored on a Computer

question 95

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A collection of records created and stored on a computer is a(n) ____.

Describe the purpose of an audit and the requirements of the Sarbanes-Oxley Act for corporate accountability.
Calculate and understand financial ratios such as price-earnings ratio, return on stockholders' equity, and return on total assets.
Identify what constitutes an unusual item on an income statement and the implications of various unusual items.
Understand the presentation of other comprehensive income and the components of a corporate annual report.

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