What does foreign key mean on the CPA exam?
Foreign key. A column, or set of columns, in one table whose values must correspond to a primary key in another table. It is the mechanism that links tables, and the constraint that stops a row referring to a parent record that does not exist.
Which CPA exam sections use foreign key?
Foreign key appears in the ISC section of the CPA exam.
Related terms
- primary key: The column or combination of columns that uniquely identifies each row in a relational table.
- referential integrity: The database rule that a foreign key must point at a row that actually exists.
- component unit: A legally separate organization for which the primary government is financially accountable.