A B C D E F G I J L N O R S T V

American Institute of Certified Public Accountants (AICPA)

National professional membership organization that represents practicing CERTIFIED PUBLIC ACCOUNTANTS (CPAs). The AICPA establishes ethical and auditing standards as well as standards for other services performed by its members. Through ... Read MoreRead More

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Analytical Procedures

Substantive tests of financial information which examine relationships among data as a means of obtaining evidence. Such procedures include: (1) comparison of financial information with information of comparable prior periods; ... Read MoreRead More

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Assets

Assets: Resources owned by a business that have economic value. ... Read MoreRead More

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