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Module 5 – Midterm Exam
1. ________ is the field of accounting that develops information for external parties such as stockholders, suppliers, banks and governmental regulatory bodies.
a. Auditing
b. Internal auditing
c. Financial accounting
d. Management accounting
2. Management−by−exception means that managers should ________.
a. concentrate on areas that deviate from the plan
b. in the absence of other evidence, presume that areas that conform with plans are runni Еще
