AWSCPA Definition

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AWSCPA is American Women's Society of Certified Public Accountants.

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UNDERWRITING is to protect by insurance or to guarantee the financial support of the subject item.

TOPSIDE ACCOUNTING ADJUSTMENTS/DEVICES is an illegal practice to where accountants manipulate its accounting practices to close gaps between actual operating results and results reported to the investing public. Accountants then falsely represent to the public that their audits were conducted in accordance with generally accepted auditing standards (GAAS) and that an entitys financial reports fairly represent the entitys financial condition and were prepared in accordance with generally accepted accounting principles (GAAP).

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