SIMULATION Definition

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SIMULATION is the representation of the operation or features of one process or system through the use of another. Computer simulation of waiting lines can determine the number of employees needed to serve customers at a particular time.

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SYSTRUST ENGAGEMENT is when a CPA tests a business system for its ability to operate without material error and reports on its reliability.

GENERAL LEDGER is the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts).

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