FIELD WORK Definition

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FIELD WORK, in auditing, is the performance of audit procedures outside the CPA's office. Much field work, but not all, is done in the client's offices after the balance sheet date.

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VIABILITY, in economics, is the capability of developing and surviving as a relatively independent social, economic or political unit.

HASH TOTAL is a control total that has no meaning in itself except for control, e.g., total social security numbers of employees paid.

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