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v. t. e. The Uniform Certified Public Accountant Examination ( CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the ...
A Welding Procedure Specification (WPS) is a formal document describing welding procedures. It is an internal document used by welding companies to instruct welders (or welding operators) on how to achieve quality production welds that meet all relevant code requirements. Each company typically develops their own WPS for each material alloy and ...
The Chartered Institute of Management Accountants ( CIMA) is the global professional management accounting body based in the UK. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
e. Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and ...
Cash flow forecasting. Cash flow statement. Chart of accounts. Checkoff. Clean surplus accounting. Clearing account. Constant purchasing power accounting. Convention of consistency. Convention of disclosure.
A. Analytical procedures (finance auditing) Audit evidence. Audit plan. Audit risk. Audit substantive test. Audit working papers.
Founded in 1887 as the American Association of Public Accountants ( AAPA ), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. AICPA is headquartered in Durham, North Carolina, and maintains additional offices in New York City, Washington, D.C., and Ewing, New Jersey.
Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement or fraud at the assertion level. The different assertions of balances are: existence, rights and obligations, validity, and. completeness. Those for transactions are: