Post Balance-Sheet Review
Barron's Accounting Dictionary:
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Post Balance-Sheet Review
Audit procedures applicable to the interval of time between the date of the financial statements and the completion date of the audit fieldwork. Attention is given to subsequent events materially affecting the fair presentation of the financial statements.
| Post, Positive Confirmation, Position | |
| Post Date, Post-Closing Trial Balance, Postaudit |
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Barron's Accounting Dictionary
Dictionary of Accounting Terms. Copyright © 2010 by Barron's Educational Series, Inc. All rights reserved.
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