If FOUR is coded as 9999, then DEAD will be coded as
F = 6² = 36 = 3 + 6 = 9 O = 15² = 225 = 2 + 5 + 5 = 9 U = 21² = 441 = 4 + 4 + 1 = 9 R = 18² = 324 = 3 + 2 + 4 = 9 Then , D = 4² = 16 = 1 + 6 = 7 E = 5² = 25 = 2 + 5 = 7 A = 1² = 1 D = 4² = 16 = 1 + 6 = 7
According to the Standards of Auditing, the "Documentation" aspect is dealt with:
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