Examlex
____ applications are software that is installed on a computer's hard disk.
Working Papers
The various documents used and developed during an audit, including notes, calculations, copies, memorandums, and other papers constituting the accountant’s work product.
Total Mix Standard
A principle suggesting that information should be judged in its entirety, considering all contributions to the overall understanding or decision.
Scienter
A legal term denoting knowledge on the part of a person who commits a wrongful act, especially in securities law, where it involves knowledge of the act's deceitful or fraudulent nature.
Malpractice Action
A legal action filed against a professional person for failure to act in accordance with prevailing professional standards.
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