AUDIT DOCUMENTATION Definition

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AUDIT DOCUMENTATION see WORKING PAPERS.

Learn new Accounting Terms

TRACEABLE, in accounting, is to discover by going backward over the transactions (evidence) step by step establishing a "paper-trail" for a transaction. Non-traceable is where the "paper-trail" of a transaction is broken or non-existent.

COST AVOIDANCE is an action taken in the present designed to decrease costs in the future.

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