Examlex
The PCAOB is responsible for conducting audits in the United States.
Performance Report
A document or record that outlines the performance of a specific activity or function within a set period, usually compared against set goals or standards.
Controllable Costs
Costs that can be influenced or controlled by a specific manager or department within an organization.
Unfavorable Controllable Margin
A financial metric indicating that costs or expenses have exceeded budgeted amounts within a manager's control, negatively impacting profitability.
Cost Over Budget
The amount by which actual spending exceeds the planned or budgeted amount.
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