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Accounting Institute Seminars, Inc.
Settore: Accounting
Number of terms: 7464
Number of blossaries: 0
Company Profile:
A power of attorney granting a third party the right to a stockholder's vote. When management or others solicit proxies from stockholders, a copy of the proxy statement must be filed with the SEC ten days before mailing the solicitation. The proxy statement must include all information relevant to the matter voted on.
Industry:Accounting
A document from a buyer to a seller placing an order and listing quantities and specifications.
Industry:Accounting
purport is intending to present, with the intention to present
Industry:Accounting
(qualify) An audit opinion that the financial statements as a whole are presented in conformity with U.S. GAAP, with the exceptions noted.
Industry:Accounting
Relating to the quality of a trait, as opposed to quantitative, which means expressed as a number.
Industry:Accounting
provide a CPA firm with reasonable assurance that personnel comply with professional standards and the firm's standards of quality, independence, integrity, and objectivity. It covers personnel management, acceptance and continuance of clients, engagement performance, and monitoring.
Industry:Accounting
Expressed as a number, as opposed to qualitative measurement.
Industry:Accounting
An internal control questionnaire is a list of questions about the internal control system to be answered (with answers such as yes, no, or not applicable) during audit fieldwork. The questionnaire is part of the audit documentation of the auditor's understanding of the client's internal controls.
Industry:Accounting
Quick assets divided by current liabilities. Quick assets are current assets less inventories and prepaid expenses.
Industry:Accounting
Identical probability of each population item being selected for a sample. Also, the use of random numbers to select a random sample from a population.
Industry:Accounting