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Auditors should consider the possibility of kiting if there are frequent deposits of round amounts.
Takt Time
Takt Time is a manufacturing term that represents the average time interval between the start of production of one unit and the start of the next unit, aligned to meet customer demand.
Operation Time
The total time taken to complete a specific task or process, including both productive and non-productive periods.
Cycle Time
The total time from the beginning to the end of a process, including process and wait times, indicating the speed of production.
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