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What is audit?
Accounting

What is audit?

Audit: an independent check on the financial accounts of an organisation. It is conducted by auditors who are professional accountants. Auditing is an essential part of…
What is accounting principles?
Accounting

What is accounting principles?

Accounting Principles: a chosen set of accounting conventions that must be applied consistently if company accounts are to be useful to observers. These include: matching…
Define the accounting period
Accounting

Define the accounting period

Accounting period: the period of time, typically a year, over which an organisation records revenues and expenses, cash flows and changes in assets and liabilities.…
What is accountability?
Business

What is accountability?

Accountability is the extent to which a named individual is held responsible for the success or failure of a policy or a piece of administration.…
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