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Which of the following procedures for detecting unrecorded transactions at the client's December 31 year-end is least likely to result in discovery of an unrecorded year-end account payable?
Decentralized Units
Separate divisions or departments within an organization that operate semi-autonomously, with their management responsible for certain decisions and operations.
Investment Centers
Segments or units within an organization for which the manager is responsible for generating revenue and controlling costs, often evaluated based on their return on investment.
Profit Centers
Segments or departments within a business that are responsible for generating profits and are evaluated on their profitability performance.
Cost Centers
Divisions or departments within an organization that do not directly generate revenue but incur costs, used for tracking and managing expenses.
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