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Which of the following does not represent a criterion for causality?
Accounting System
An organized set of manual and computerized accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret, and present accurate and timely financial data.
Accounting Report
Documents that summarize the financial performance and position of an entity, such as income statements and balance sheets.
SEC Approval
The official authorization from the Securities and Exchange Commission for various financial activities and filings, ensuring compliance with regulations.
Effective Accounting Information System
A system that accurately collects, records, stores, and processes financial data to produce information useful for decision-making.
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