ORDER ENTRY Definition

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ORDER ENTRY, normally, is a computerized relational database that, at a minimum, generates schedules and maintains estimates, sales orders and backlogs. Invoices may also be created automatically if linked to Accounts Receivable. More advanced order entry systems are usually fully integrated with the accounting system.

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SIGNIFICANT RISK is an identified and assessed risk of material misstatement that, in the auditor's judgment, requires special audit consideration.

AIS is Accounting Information System.

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