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3 Cards in this Set
- Front
- Back
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ACCOUNTING |
Accounting is a system of recording, analysing & Summarizing financial transactions that are relevent, reliable & comparable. |
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ASSURANCE ENGAGEMENT |
An assurance engagement is one in which a practitioner expresses an opinion, designed to enhance the confidence of the intended users other than the responsible party, about the outcome of an evaluation or measurement of a subject matter against appropriate criteria. |
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TRI-PARTY INVOLVEMENT |
The involvement of three parties being, 1. The practitioner (Accountant) 2. The intended users. 3. The responsible party. (The preparer/s of the subject matter) |
