Examlex
Which of the following would not affect an auditor's judgment concerning internal controls?
Unrealized Loss
A loss that results from holding onto an asset that has decreased in price, not realized until the asset is sold for a lower price.
Outstanding Voting Shares
The number of shares that are currently held by shareholders that grant them the right to vote on company matters.
Cash Dividend
Cash distributed by a business to its owners from the earnings it has generated.
Net Amount
The remaining balance of a transaction after all deductions, including taxes and discounts, have been applied.
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