MEAN is the measure of central tendency; also called the average. It is calculated by the sum of the data points divided by the number of data points.
DOWNSTREAM / UPSTREAM SALES see UPSTREAM / DOWNSTREAM SALES.
AUDIT SCOPE refers to the activities covered by an internal audit. Audit scope includes, where appropriate: audit objectives; nature and extent of auditing procedures performed; Time period audited; and related activities not audited in order to delineate the boundaries of the audit.
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