ebidensiya

ebidensiya

(evidential matter) includes written and electronic information (such as checks, records of electronic fund transfers, invoices, contracts, and other information) that permits the auditor to reach conclusions through reasoning.

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Part of Speech: noun
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Industry/Domain: Accounting
Category: Auditing
Company: AIS
Product:
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(execution) To carry out an internal control procedure, such as to sign and mail a check after inspecting supporting documents.

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A CPA's conclusion held with confidence but not substantiated by positive knowledge or proof.

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