Examlex
By definition, proper professional skepticism on an audit requires:
Calculated Field
In databases or spreadsheet software, a field that derives its value from a formula or function applied to other fields.
Foreign Key
In database management, a field in a table that is the primary key in another table, used to create and enforce a link between the tables.
Primary Key
A unique identifier for each record in a database table, used to ensure data integrity and facilitate indexing and retrieval of information.
Update Query
A database query that modifies the data in existing rows according to specified criteria without adding new data.
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