SYSTRUST ENGAGEMENT is when a CPA tests a business system for its ability to operate without material error and reports on its reliability.
DETECTIVE CONTROL is a control designed to discover an unintended event or result.
INCREMENTAL COST OF CAPITAL is the weighted cost of the additional capital raised in a given period. Weighted cost of capital, also called composite cost of capital, is the weighted average of costs applicable to the issues of debt and classes of equity that compose the firm's capital structure. Also called marginal cost of capital.
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