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Briefly describe three other important forces that are changing the current environment for accounting and auditing services.
Cost of Services Account
An accounting category that includes all direct costs associated with the delivery of services, such as labor and materials.
Job Costs
The total expenses associated with a specific job or project, including labor, materials, and overhead, used for pricing and profitability analysis.
Job Cost Sheet
A document used to track the expenses associated with a specific job or project, including materials, labor, and overhead costs.
Cost Ledger
A subsidiary ledger containing all cost-related information, including direct and indirect costs ledgers, for a company.
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