In functional dependencies, the attribute whose value is known or given is referred to as the determinant

When organizations undergo disintermediation, they have to take on those activities previously performed by the middleman

Indicate whether the statement is true or false

Analytical procedures performed during the planning phase of the audit

A) are used as a substantive test in support of account balances. B) are used to assist in determining the nature, extent, and timing of audit procedures C) are used to detect fraud. D) are mandatory only for public companies.