Search results
Results from the WOW.Com Content Network
SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (issued February 2010); and; SAS No. 120, Required Supplementary Information (issued February 2010). SAS No. 122 also withdraws SAS No. 26, Association With Financial Statements, as amended. The AICPA is the source of the most up-to-date information.
Data cleansing or data cleaning is the process of identifying and correcting (or removing) corrupt, inaccurate, or irrelevant records from a dataset, table, or database.It involves detecting incomplete, incorrect, or inaccurate parts of the data and then replacing, modifying, or deleting the affected data. [1]
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
In computer programming, duplicate code is a sequence of source code that occurs more than once, either within a program or across different programs owned or maintained by the same entity. Duplicate code is generally considered undesirable for a number of reasons. [ 1 ]
Record linkage (also known as data matching, data linkage, entity resolution, and many other terms) is the task of finding records in a data set that refer to the same entity across different data sources (e.g., data files, books, websites, and databases).
The fix to SAS involved modifying the TFTP specification to break the loop. [1] Only the first instance of a received acknowledgment should cause the next data block to be sent; further copies of the acknowledgment for a particular data block would be ignored, thus breaking the retransmission loop. In the new version of the protocol, a block ...
Entity-level controls, along with all other internal controls should be evaluated by independent auditors according to SAS 109 (AU 314) issued by the AICPA. SAS 109 stipulates that "auditors should obtain an understanding of the five components of internal control sufficient to assess the risk of material misstatement of the financial ...
Then the duplicates will be listed, and must be manually merged. There will often be false positives; web.archive.org URLs, in particular, are a nuisance as they contain the original URLs, which show as duplicates. The optional part of Step 2 eliminates the archive URLs, but unfortunately the list of duplicates includes the archived pages.