AUDIT ADJUSTMENT is a correction of a financial information misstatement identified by the auditor, whether recorded or not.
CONSTRUCTIVE FRAUD is an act, statement, or omission which operates as a fraud, although perhaps it was not intended to be such.
FCPA, in Australia and elsewhere, is Fellow Certified Practicing Accountant. In the USA, see FOREIGN CORRUPT PRACTICES ACT.
Enter a term, then click the entry you would like to view.