DEDUCTION is the act of deducting; subtraction. It is an amount that is or may be deducted, e.g. tax deductions.
DSS is Decision Support System.
DUAL DATE is when a major event comes to the auditor's attention between the report date and issuance of the report; the financial statements may include the event as an adjustment or disclosure. The auditor dual dates the audit report (as of the end of workpaper review, except footnote XX, which is dated later).
Enter a term, then click the entry you would like to view.