Examlex
Which of the following is not a category of audit documentation?
Exchange of Currencies
The act of trading one country's currency for another, facilitating international trade and investment through the foreign exchange market.
Division of Labor
The breakdown of production processes into distinct tasks, with different workers specializing in each task to increase efficiency and productivity.
Cash Flows
The net amount of cash and cash-equivalents being transferred into and out of a business.
Barter
The direct exchange of goods and services without the use of money as an intermediary.
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