ATTESTATION RISK Definition

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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