单词 | short form audit report |
释义 | short form audit reportDefinition US-standard two paragraph report in which the first paragraph (called the scope section) indicates what the auditor has done, and the second paragraph (called the opinion section) gives his or her findings. It conforms to the reporting requirements of the American Institute of Certified Public Accountants (AICPA), and those of the Securities and Exchange Commission (SEC). |
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