ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CONTROL POLICIES AND PROCEDURES Definition
CONTROL POLICIES AND PROCEDURES are the policies and procedures that help ensure management directives are carried out. Those pertinent to an audit include performance reviews, information processing, physical controls and segregation of duties.
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CAPITAL REDUCTION means reducing a companys stated capital base.
DILUTED SHARE see DILUTED EARNINGS PER SHARE.