A is an example of completeness.
B refers to a timeliness dimension.
C is validity in format.
D is reasonableness (revenue should not be negative and not the same on all records)
E is Uniqueness
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So by default, I would choose C, because if format is not respected on all records, this means that they have not been recorded using the same approach (which is the consistence definition).
Reference table p.428.
I think the correct answer is A. C is an example of validity.
upvoted 3 times
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