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The auditor would prepare a bank reconciliation using the bank statement obtained from the client and verify major reconciling items and mathematical accuracy when detection risk is:
Query Design View
A graphical interface in database systems that aids users in creating and modifying queries by visually arranging tables and fields.
Field Selector
A tool or feature in software applications that allows users to choose specific fields or data elements from a database or dataset for operations like sorting and filtering.
One-To-Many Relationship
A relationship in database design where a record in one table can relate to multiple records in another table, signifying a hierarchical structure.
Default Value
The initial value assigned to a variable, field, or parameter if no other value is specified.
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