What Types of Exceptions Are Auditors Most Concerned with When

question 143

Essay

What types of exceptions are auditors most concerned with when evaluating populations of accounting data?

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Definitions:

Numeric Values

Quantities or numbers that are used in calculations and data analysis, essentially another term for numerical data with an emphasis on their value aspect.

Criteria

Standards or conditions that are used to judge, filter, or select data in various contexts, including searches, queries, and evaluation processes.

Filter Arrows

Icons or buttons typically found in table headers or pivot tables in spreadsheet software that allow users to filter or sort data based on the column content.

Filter Button

A tool in spreadsheet and database applications that allows users to sort data based on specified criteria, making it easier to find specific information.