PERSUASIVE Definition

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PERSUASIVE is having the power to influence. Most audit evidence is persuasive, but not conclusive.

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OUTCOME MEASURE measures to determine the outcome of an objective that indicate company performance at the end of a period. These are results-oriented and do not reflect a process. Examples include: Year-end Sales, Cycle Time, and Market Share. Outcome measures often appear in a BSC’s outcome-oriented Financial and Customer perspectives.

FASB see FINANCIAL ACCOUNTING STANDARDS BOARD.

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