ADVISORY SERVICES Definition

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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.

Learn new Accounting Terms

ENTITY BOUNDARY is that which is legally included within or excluded from a defined entity.

AFUDC is Accumulated Funds Used During Construction or Allowance for Funds Used During Construction.

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