GROUP Definition

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GROUP is a number of individual companies assembled together; often having some unifying relationship.

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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.

ADJUSTING ENTRIES are special accounting entries that must be made when you close the books at the end of an accounting period. Adjusting entries are necessary to update your accounts for items that are not recorded in your daily transactions.

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