ASSERTION is when management asserts financial statements are correct with regard to existence or occurrence of assets, liabilities or transactions, completeness of information in the financial statements, rights and obligations at a point in time, appropriate valuation or allocation, presentation, and disclosure.
FCPA, in Australia and elsewhere, is Fellow Certified Practicing Accountant. In the USA, see FOREIGN CORRUPT PRACTICES ACT.
SALARY is scheduled wages and benefits an employee receives from an employer.
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