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Abstraction is a fundamental concept in computer science and software engineering aimed at managing complexity by hiding the implementation details and exposing only the essential features of a system. The primary goals of abstraction include: • Simplification: Abstraction helps in simplifying complex systems by providing a high-level view of the functionality. It allows developers to interact with a system or component without needing to understand its underlying implementation. For example, using a software library provides a simplified interface to complex functions, allowing developers to use it without needing to understand how the functions are implemented. • Encapsulation: By abstracting the details, a system can encapsulate the complexity and protect the internal state from unauthorized access or modification. This ensures that users interact with the system through well-defined interfaces and methods. • Reusability: Abstraction promotes reusability by allowing components or systems to be designed and used in various contexts without modification. For example, abstract classes and interfaces in object-oriented programming provide reusable templates that can be extended or implemented as needed. • Maintainability: When implementation details are hidden, changes in the internal workings of a system do not affect the external interface. This separation of concerns makes it easier to update or maintain different parts of a system without impacting the overall functionality. • Focus on What, Not How: Abstraction enables focusing on what a system does rather than how it does it. For instance, when using a database query language, you focus on what data you want to retrieve rather than how the database processes the query.
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: