What Are the Four Attributes of a File

question 30

Essay

What are the four attributes of a file?

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Definitions:

PCAOB

The Public Company Accounting Oversight Board, an organization established to oversee the audits of public companies to protect the interests of investors.

Public Accounting Firms

Professional service organizations that provide auditing, tax, consulting, and accounting services to businesses and individuals.

CDOs

Collateralized Debt Obligations, a type of structured asset-backed security (ABS) with different tranches that can be impacted by mortgage, auto loan, and credit card debt defaults.

Rating Agencies

Companies that assess the financial strength of entities, like corporations and governmental bodies, and their ability to meet financial obligations, issuing ratings that reflect that assessment.