Includes the principles as well as the system of documenting and summarizing business and financial transactions and analyzing, verifying, and reporting the results.
A statement of what the CPA does not know as opposed to what the CPA believes (positive assurance). A statement that the CPA was "not aware of material modifications that should ...
A registration statement filed with the SEC includes audited financial statements (balance sheet, income statement, and statement of cash flows) for the previous three years. A ...
