STATEMENTS on STANDARDS for ACCOUNTING and REVIEW SERVICES Definition

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STATEMENTS on STANDARDS for ACCOUNTING and REVIEW SERVICES (SSARS) are pronouncements concerning unaudited financial information of a nonpublic entity issued by the AICPA Accounting and Review Services Committee. 

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RECEIVABLE is an amount awaiting receipt of payment.

DISCLAIMER is a statement that the auditor is unable to express an opinion as to the presentation of financial statements in conformity with U.S. GAAP.

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