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___________ looks to the future and presumes that if appropriate treatment is provided to offenders, the criminal justice system can help limit the crimes that they commit in the future.
Working Papers
Documents prepared or obtained by auditors as part of their audit process, containing the evidence and conclusions on which their opinion is based.
Accounting Adjustments
Entries made in the books of accounts to accurately reflect the revenues and expenses for a given period, including accruals, deferrals, and estimates.
Account Balances
The amounts of money in an account, representing assets or liabilities at a particular point in time.
Pro Forma Statements
Financial statements that project a company's financial performance in the future, based on certain assumptions or hypothetical conditions.
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