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The Direct Tests of Account Balances Are Determined,in Large Part,by

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The direct tests of account balances are determined,in large part,by the specific nature of the identified control deficiencies.


Definitions:

Positive Charge

A type of electrical charge, typically carried by protons, that repels other positive charges and attracts negative charges.

Ionic Compounds

Compounds composed of ions held together by ionic bonds; typically formed when a metal reacts with a nonmetal or a polyatomic ion.

CH4

CH4, methane, is a simple alkane hydrocarbon with one carbon atom bonded to four hydrogen atoms, and is a major component of natural gas.

NH3

Ammonia, a colorless gas with a pungent smell, consisting of nitrogen and hydrogen (NH3).

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