POSITIVE ASSURANCE, in accounting, is a statement as to what the CPA believes. An example is an opinion that the financial statements are presented fairly in conformity with U.S. GAAP. The opposite is negative assurance, a statement about what the CPA does not know. A statement that the CPA was "not aware of material modifications that should be made to financial statements for them to conform with U.S. generally accepted accounting principles" is negative assurance used in review reports.
PINK PEARL is a type of a pencil-lead eraser that auditing companies use.
CUSTOMS BROKER is an individual or firm licensed to process entry and clear goods into the country for another.
Enter a term, then click the entry you would like to view.