Examlex
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Auditing
The examination of financial statements by a certified public accountant in order to express an opinion as to the fairness of presentation.
CPA
Certified Public Accountant, a professional designation given to accounting professionals in numerous countries around the world after completing a study course and passing an examination.
Financial Statements
Documents that provide an overview of a company's financial condition, including income statement, balance sheet, and cash flow statement.
SOX-Type Standards
Regulatory standards similar to the Sarbanes-Oxley Act (SOX), aimed at improving the accuracy and reliability of corporate disclosures and the protection against corporate and accounting fraud.
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