CONDENSED FINANCIAL STATEMENTS are presented in considerably less detail than complete financial statements.
AUDIT TRAIL is a step-by-step record by which financial, business, and quality assurance data can be traced to its source. For example: checking the validity of an accounting entry through the step-by-step record by which accounting data can be traced to their source.
APE is Account Period Ending (Normally followed by the date the accounting period ends). See also Accounting Period.
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