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When Audit Evidence Is in Electronic Format, the Auditor Can

question 66

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When audit evidence is in electronic format, the auditor can use data analytics to test the entire population, rather than testing a sample of the population.


Definitions:

Location

A specific place or position within a physical or virtual space.

Type

Refers to a category or class of things or persons sharing common characteristics or qualities.

Posttraumatic Stress Disorder

A mental health condition triggered by experiencing or witnessing a terrifying event, causing flashbacks, nightmares, severe anxiety, and uncontrollable thoughts about the event.

War

Organized, armed conflict between two or more groups, usually nations, characterized by violence, aggression, and disruption.

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