audited statements — The most reliable type of financial statements. The audit is based on information submitted by the client, and the CPA does not verify all of the information. Limits on the scope of the audit and on the CPA s responsibility are described in the… … Financial and business terms
audited accounts — The financial statements of a company for each financial year (or accounting reference period) prepared in accordance with the Companies Acts and audited by a firm of accountants (Part VII Companies Act 1985). Easyform Glossary of Law Terms. UK… … Law dictionary
Financial Statements — Records that outline the financial activities of a business, an individual or any other entity. Financial statements are meant to present the financial information of the entity in question as clearly and concisely as possible for both the entity … Investment dictionary
interim financial statements — interim accounts; = interim report Financial statements issued for a period of less than a financial year. Although there are provisions under the Companies Act (1985) that refer to interim accounts in certain circumstances relating to the… … Accounting dictionary
interim financial statements — interim accounts; interim report Financial statements issued for a period of less than a financial year. Although there are provisions under the Companies Act (1985) that refer to interim accounts in certain circumstances relating to the… … Big dictionary of business and management
review statements — Financial statements prepared by an independent CPA that have been subject to some examination but have not been audited. The CPA is required to consider the reasonableness of the information. If any number appears questionable, the CPA must make … Financial and business terms
Over And Short — An accounting term denoting a discrepancy between reported and examined figures – for example, a discrepancy between sales records and audited statements. If the records show a higher number than the audit, then it is short. Over and short… … Investment dictionary
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Single Audit — In the United States, the Single Audit, also known as the OMB A 133 audit, is a rigorous, organization wide audit or examination of an entity that expends $500,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or … Wikipedia
Financial audit — A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or any other legal entity (including governments), resulting in the publication of… … Wikipedia
Monetary policy of the United States — Banking in the United States Monetary policy The Federal Reserve System Regulation Lending Credit card Deposit accounts Savings account Checking account Money market account Certificate of deposit … Wikipedia