INFLATION ACCOUNTING is a system of accounting which, unlike historical cost accounting, takes into account changing prices.
ACCRUAL is the recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed.
EXTEND, in math, means to multiply one number by another (e.g. to test extensions is to test the accuracy of multiplication done by the client). To extend audit procedures is to apply additional audit procedures to obtain more evidence.
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