EXAMINATION, in an audit, is evaluating the preparation of prospective statements, support underlying assumptions, and presentation. The accountant reports whether, in his
or her opinion, the statements conform to AICPA guidelines and assumptions provide a reasonable basis for the responsible party's forecast. The accountant should be independent, proficient, plan the engagement, supervise assistants, and obtain sufficient evidence to provide a reasonable basis for the report.
SENTI is a currency of Estonia.
PASSWORD is a sequence of characters required to gain access to a computer system.
Passwords are used to restrict computer system access to only authorized persons.
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