According to the AICPA, the auditor needs to form an opinion on the financial statements based on an evaluation of the audit evidence obtained. This is stated in which AICPA principle governing an audit conducted in accordance with GAAS?

a. Principle 1
b. Principle 4
c. Principle 5
d. Principle 7

a

Business

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Which of the following is not a risk identified in a typical Vulnerability Map?

A) Hazard Risks B) Negligence Risks C) Operational Risks D) Financial Risks

Business

A(n) ________ structure employs an algorithm that converts the primary key of a record directly into a storage address

a. hashing b. indexed c. pointer d. sequential

Business