Question $12$

$0\mathrm{.}5$ pts

Cheryl Metrejean has been the controller of Downtown Tires for $25$ years. Ownership of the firm recently changed hands and the new owners are conducting an audit of the financial records. The audit has been unable to reproduce financial reports that were prepared by Ms$.$ Metrejean. While there is no evidence of wrongdoing, the auditors are concerned that the discrepancies might contribute to poor decisions. Which of the following chafacteristics of useful information is absent in the situation described above?

Reliability

Understandability

Timeliness

Relevance

Completeness

Accessibility

Verifiability