ATTESTATION RISK Definition

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ATTESTATION RISK is the risk the CPA may unknowingly fail to modify the report
on management’s assertion. It is composed of inherent risk, control risk, and detection risk.

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MEMOS written records supporting journal entries. Credit memos support credits, while debit memos support debit entries. See Memo Entry.

GLOBAL FUND is a (mutual) fund that can invest in companies located anywhere in the world, including the home country, e.g. the United States. Whereas, an International Fund is a (mutual) fund that can invest only outside the home country.

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