ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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SOURCE DOCUMENTS Definition
SOURCE DOCUMENTS are the primary documents used when forwarding an argument or making a presentation of fact. Usually used as a direct reference as a source of empirical data, expert opinion or information. See SUPPORTING DOCUMENTS.
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ACCOUNTING PACKAGE/SOFTWARE, usually, is a commercially available software program or suite that, with little customization, will satisfy the accounting system needs of the purchasing entity.
SAMPLING ERROR is the fact that unless 100% of a population is examined, there is some chance the sample results will mislead the examiner. This risk is sampling error.
The larger the sample, the less chance of sampling error and the greater the
reliability of the results.
