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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ACCOUNT CURRENT is a running or continued account between two or more parties, or a statement of the particulars of such an account.

SUPPLIERS provide goods or services to an audited entity. Sometimes called vendors.

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