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5 Cards in this Set
- Front
- Back
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Auditing |
The process of checking the accuracy of a businesses accounting system to ensure it generates information which can be relied on by others |
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Chartered accountant |
Must be a member of the NZICA. To become a member you must have an appropriate tertiary qualification in accounting and pass the exams set by NZICA |
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Accounting technician |
These people are qualified and highly skilled in recording transactions, preparing financial statements, preparing tax returns, setting up and monitoring accounting |
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Sole proprietor |
A person who operates a business by themselves. This type of business has unlimited liability. |
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Accounting entity |
The idea that the business must be treated separate from its owner. |
