Examlex
The primary change made by the Sarbanes-Oxley Act which affects the practice of public accounting is:
Claims
Statements or assertions made about a belief, policy, or proposition that are typically supported by evidence and reasoning.
Application Condition
Specific circumstances or requirements under which a theory, principle, or rule is applied or implemented.
Acceptance Condition
Criteria required to be met in order for an offer or proposal to be accepted.
Premises
Statements or propositions from which a conclusion is logically derived in an argument.
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