ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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RELEVANT Definition
RELEVANT is having a bearing on or connection with the subject at issue, e.g. relevant revenues from sales of Model XXX.
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DIVESTITURE is the sale by a company of a product line, a subsidiary or a division.
AUDIT SCOPE refers to the activities covered by an internal audit. Audit scope includes, where appropriate: audit objectives; nature and extent of auditing procedures performed; Time period audited; and related activities not audited in order to delineate the boundaries of the audit.
