CONTINUING AUDITOR Definition

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CONTINUING AUDITOR is the auditor of the current year who also audited the financial statements of the client for the previous year.

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SELLING & ADMINISTRATIVE EXPENSE BUDGET is a budget of planned expenditures for non-manufacturing activities, such as sales commissions and office salaries. See OPERATING BUDGET.

TALLY SHEET is a form for counting, i.e. a form on which quantities are recorded, especially when conditions make counting errors likely.

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