PERSUASIVE is having the power to influence. Most audit evidence is persuasive, but not conclusive.
CAPITALIZED LABOR means all direct costs of labor that can be identified or associated with and are properly allocable to the construction, modification, or installation of specific items of capital assets and, as such, can thereby be written down over time via a depreciation or amortization schedule as capitalized costs.
2-WAY MATCHING is the comparison of relevant voucher to purchase order.
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