ATTORNEY'S LETTER Definition

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ATTORNEY'S LETTER is signed by the client's lawyer and addressed to the auditor It is the auditor's primary means to corroborate information furnished by management about litigation, claims, and assessments.

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UN-CREDITED CHECK is a check that has been presented to the bank but still are under process by the bank. The customer account has been debited already.

SUBVENTION is the provision of assistance or financial support such as an endowment or a subsidy from a government or foundation.

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