Examlex
The use of confirmations to test accounts receivable is considered a generally accepted audit procedure.
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Categorization
The process of identifying an item of data as belonging to a category predetermined by the researcher or generated from the information provided by informants.
Coding
The process of categorizing qualitative data based on themes, concepts, or similar features for analysis.
Units of Information
Units of information are the basic measurable elements that convey data or knowledge, ranging from simple binary digits to complex and contextually rich datasets.
Category
A classification or grouping based on shared characteristics or attributes.
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