ASSURANCE ENGAGEMENT Definition

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ASSURANCE ENGAGEMENT is an engagement in which an accountant issues a report
designed to enhance the degree of confidence of third parties and management about the outcome of an evaluation or measurement of financial statements (subject matter) against an applicable financial reporting framework (criteria).

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EFT see ELECTRONIC FUNDS TRANSFER.

DISTRIBUTION CHANNEL is a way of selling a company's product either directly or through distributors, e.g. wholesalers or small retailers.

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