Negative assurance
A statement of what the auditor does not know as opposed to what the
auditor believes (positive assurance). A statement that the auditor
was "not aware of material modifications that should be made
to financial statements for them to conform to the U.S. generally
accepted accounting principles" is negative assurance used in
review reports.
Nepotism
Patronage bestowed by public officers in consideration of a family
relationship and not merit.
Network
A system of interconnected computers and the communications equipment
used to connect them.
Network administrator
The person responsible for maintaining a LAN and assisting end users.
Noise
Disturbances, such as static, in data transmissions that cause messages
to be misinterpreted by the receiver.
Normalization
The elimination of redundant data.
Numeric check
An edit check designed to ensure the data in a particular field is
numeric.
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