ATTRIBUTE SAMPLING Definition

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ATTRIBUTE SAMPLING is a property that has only two possible values (an error exists or it does not).

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RESTATEMENT OF FINANCIALS are sometimes required by the IRS when the IRS, through audit, determines that IRS rules were not followed; either lawfully or fraudulently. Such restatements usually have a negative effect on the financial results of the audited entity for the periods in question.

DISTRIBUTION CHANNEL is a way of selling a company's product either directly or through distributors, e.g. wholesalers or small retailers.

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