Which of the following is not a category or element of the balance sheet?

The approximate time that it takes a deposit to double at a certain interest rate is calculated by

dividing the annual interest rate into the number A) 36. B) 48. C) 72. D) 100.

Which of the following is not one of the three phases in an operational audit?

A) planning B) training and supervising employees C) evidence accumulation and evaluation D) reporting and follow-up