CURRENT MATURITIES-L/T/D Definition

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CURRENT MATURITIES-L/T/D is that portion of long term obligations which is due within the next fiscal year.

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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.

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