Examlex
Which of the following types of training needs analysis examines what employees must do to perform the job properly?
External Auditors
Independent third-party auditors who evaluate an organization’s financial statements to ensure accuracy and compliance with accounting standards.
Retrospective Adjustment
Adjusting the financial statements of past periods to reflect the application of new accounting policies as if they had been applied all along.
Accounting Principle
Fundamental guidelines or rules that form the basis for financial accounting and reporting practices, aimed at ensuring consistency and comparability.
Comparative Financial Statements
Financial reports that show the financial position, performance, and cash flows of a company across different periods side by side for comparison.
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