Observation of inventories is a generally accepted auditing standard.
The receiving department should accept only goods for which there is an approved purchase order on
For good internal control over pu
Magnetic tape drives have the advantage of direct access to stored data.
The operating system is an example of system software.
For good internal control, programmers should not be given access to
complete program docum
The formal documentation creating bond indebtedness is called the indenture.
Registered bondholders receive periodic interest payments without any action on their part.
The auditors are required to confirm bo
Audit committees should be made up of the most qualified directors regardless of
whether they are part of management of the company.
Analytical procedures are seldom used during the risk assessment stage of an
Internal control is concerned with the reliability of financial information.
The Foreign Corrupt Practices Act prohibits bribes to foreign corporate officials to obtain business.
Incompatible duties exist when an employ
The auditors should count small petty cash funds at year-end to make sure that balance is not understated
on the financial statements.
Control over the receipt of cash sales is best achieved when two or more employees part
To express an opinion on financial statements, the auditor obtains reasonable assurance about whether the
financial statements as a whole are free from material misstatement, whether due to fraud or error.
The auditors' re
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increases to maxima at pH 1.99 and 3.90. However, as the pH drifts away from 2.94, the solution gains
significant buffer capacity. When electrophoresis is conducted in a background electrolyte of aspartic
acid, the pH stays near 2.94 and conductivity rema
graph in which periodic observations of a process are recorded to determine whether the process is
within specified control limits. controlled-potential electrolysis A technique for selective reduction (or
oxidation), in which the voltage between working
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(Boca Raton, FL: CRC Press, 1998); J. P. Landers, Handbook of Capillary Electrophoresis, 2nd ed. (Boca
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1999, 399, 749. 3. O. B. Toon and R. P. Turco, Polar Stratospheric Clouds and Ozone Depletion, Scientific
American, June 1991; A. J. Prenni and M. A. Tolb
electrode material can be used for O2 filtration, O2 generation, or O2 removal. [S. P. S. Badwal and F. T.
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moving toward a source of radiation experiences a higher frequency than one moving away from the
source. double-focusing mass spectrometer A spectrometer that uses electric and magnetic sectors in
series to obtain high resolution. double layer See electri
10log x d gx 10(b a)/c 1 x d g10(b a)/c 10 d/gx, log (d/gx) 10log(d/gx) 10(b a)/c log d gx (b a) c a b c log
d gx AP2 APPENDIX B Graphs of Straight Lines APPENDIX B Graphs of Straight Lines The general form of
the equation of a straight line is The meanin
can be more accurate and precise than volumetric titrations. gross sample See bulk sample. ground state
State of an atom or a molecule with the minimum possible energy. guard column In high-performance
liquid chromatography, a short column packed with the
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and A. T. King, A Micro-Machined High-Field Asymmet
standard reduction potential, EThe voltage that would be measured when a hypothetical cell containing
the desired half-reaction (with all species present at unit activity) is connected to a standard hydrogen
electrode anode. Standard Reference Materials C
from the air. It can eventually absorb so much water that the substance completely dissolves. demasking
Removal of a masking agent from the species protected by the masking agent. density Mass per unit
volume. depolarizer A molecule that is oxidized or re
Am. Lab., August 1992, p. 65.] Between uses, reversed-phase columns can be stored in methanol or in
water-organic solvent mixtures that do not contain salts. Normal-phase columns should be stored in 2propanol or hexane. See also R. E. Majors, The Cleaning
in a titration at which there is a sudden change in a physical property, such as indicator color, pH,
conductivity, or absorbance. Used as a measure of the equivalence point. enthalpy change, H The heat
absorbed or released when a reaction occurs at const
Academic Press, 2003); P. Gy, Sampling for Analytical Purposes (Chichester, UK: Wiley, 1998); B. B.
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interference In atomic spectroscopy, any chemical reaction that decreases the efficiency of atomization.
chemical ionization A gentle method of producing ions for a mass spectrometer without extensive
fragmentation of the analyte molecule, M. A reagent ga
of each carbon must be if hydrogen is assigned the number In cyclohexane the oxidation number of each
carbon must be for the same reason. The carbons in benzene are in a higher oxidation state than those
in cyclohexane. The oxidation number of iodine in i
r2, D2 ` a b c d ` H OH [1 (1 /305)], log [ 0.51z2 1 ]/ . , differential pulse polarography A technique in
which current is measured before and at the end of potential pulses superimposed on a voltage ramp. It
is more sensitive than ordinary polarography,