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The Performance of Analytical Procedures Is Often Used by an Auditor

question 52

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The performance of analytical procedures is often used by an auditor as a procedure to gather certain types of audit evidence.


Definitions:

Counter-electromotive Force

The voltage generated by a motor or inductor in opposition to the applied voltage, acting as a limiting factor in the flow of current.

Back-EMF

See counter-EMF.

Armature

The rotating coil or coils of a dynamo or electric motor where voltage is induced by magnetic action.

DC Motor

An electric motor that runs on direct current (DC) electricity, converting electrical energy into mechanical energy through the rotation of a shaft.

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