AUDITING STANDARDS provide minimum guidance for the auditor that helps determine the extent of audit steps and procedures that should be applied to fulfill the audit objective. They are the criteria or yardsticks against which the quality of the audit results are evaluated.
INCOME TAX is a tax paid on money made or profit realized from employment, business, or capital.
UNDERBUDGETED is a line item within a budget to where the budgeted amount is not sufficient to cover the actual amount.
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