Requesting, Preparing, and Transforming Data

Free CPA AUD (Auditing & Attestation) lesson in Performing Further Procedures and Obtaining Evidence. 14 min read, ~2,158 words.

A data extraction request must specify attribute structure, format, source, and time period. Relational databases link tables by primary and foreign keys; the schema tells you what to ask for, and normalization stores each fact in exactly one place. Measurement scales (nominal, ordinal, interval, ratio; continuous, discrete) determine which arithmetic...

What this lesson covers

• Content
• Example 1
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• III.A1

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