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Which of the following is a set of standards created by the AICPA for data files and fields in order to support external audits? Multiple

Which of the following is a set of standards created by the AICPA for data files and fields in order to support external audits?
Multiple Choice
Extract, Transform & Load (ETL)
Online Analytical Processing (OLAP).
Audit Control Language (ACL).
Audit Data Standards (ADS).
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