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Which of the following is NOT part of the methodology used in designing substantive tests of balances?
Stephen Ross
An influential economist and finance professor known for his work in developing the Arbitrage Pricing Theory and other significant contributions to finance.
Security Market Line
A graphical representation of the expected return of investments as a function of their risk, depicting the relationship between the risk and the expected return of the market.
Fairly Priced
A term indicating that an asset's selling price is considered to be in line with its intrinsic value.
Homogeneous Expectations
An assumption in finance that all investors have the same expectations regarding the future rates of return, volatilities, and correlations of securities.
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