Examlex
GAAS does not specify specific auditing requirements for all contingencies.
Piece Rates
A pay system where employees are compensated based on the amount of work completed, such as the number of items produced or tasks finished.
Piece Rate Systems
Compensation methods where employees are paid a fixed sum for each unit of production completed.
Base Pay
The initial rate of compensation that an employee receives in exchange for services. It excludes extra lump sum compensation or increases in the rate of pay for overtime or premium pay.
Merit Pay
Compensation increase awarded based on individual performance evaluation.
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