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In database indexing, a dense index is an index where there is an index entry for every single search key value in the file. However, in the context of this question, if an index entry does not appear for every search key value, it is likely because the index is not truly "dense" as traditionally defined but rather acting more like a sparse index. In a sparse index , the index entries do not appear for every search key value but only for some of the key values. For example, a sparse index might store pointers only to the first occurrence of each search key in a block or a page, not every occurrence within the file. This reduces the number of index entries and thus the storage overhead, but it means that not every search key is directly represented in the index.
A sale of Rs. 25,000 to A was entered as a sale to B. This is an example of _
________ the audit risks _________ the materiality and _______ the audit effort
Internal check is carried on by
Which of the following deductions is/are available as deduction from income under both the old and new tax regime of Income Tax?
Which auditing standard outlines the auditor's responsibilities relating to fraud in an audit of financial statements?
Suppose an NPO receives a donation of $10,000 from a donor. The entry to record this transaction would be as follows?
………………. Is a kind of audit is conducted between two annual audits
Which of the following statements is not true?
The scope of internal audit is decided by the :
Process of verifying the documentary evidences of transactions are known as: