ADVISORY SERVICES is a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client decision-making.
This differs from attestation, where the CPA expresses a conclusion about a written assertion of another.
SOCIAL COST is the cost to society as a whole from an event, action, or policy change. Includes negative externalities and does not count costs that are transfers to others, in contrast to private cost.
MAJORITY CONTROL is the degree of control provided by a majority position.
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