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Multiplicative Sign Rules in Auditing

During a corporate audit, a staff accountant is reviewing a calculation that involves multiplying a positive integer (representing the number of hours) by a negative integer (representing a cost reduction rate). To verify the ledger entries, the accountant must recall the fundamental sign rule for this operation. What is the mathematical rule for the sign of a product when multiplying two integers with different signs?

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Updated 2026-04-17

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