Examlex
Which of the following is NOT a function performed by a DUR program?
Securities Registration
The process of registering securities with the appropriate regulatory authority, making the details of the security public and adhering to regulations before they can be sold to investors.
Working Papers
Working Papers refer to documents, notes, and other materials created or used by auditors, accountants, or lawyers during the course of their professional activities.
Performing an Audit
The process of examining an organization's financial records to ensure accuracy and compliance with accounting standards and regulations.
Public Company Accounting Oversight Board
A nonprofit corporation established by Congress to oversee the audits of public companies to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.
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