Examlex
When an auditor issues an erroneous opinion as the result of an underlying failure to comply with the requirements of generally accepted auditing standards,it results in
SUMIF Function
A function in spreadsheet software that sums the values in a range that meet specified criteria.
Criteria
The standards or conditions that are used to judge or make a decision about something.
Range
In computing, it often refers to a selection of cells in spreadsheets or a series of values in programming.
AVERAGE Function
A mathematical function used in spreadsheet software to calculate the mean value of a selected range of cells containing numeric data.
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