Examlex
Auditors are most likely to gather audit evidence solely using substantive procedures:
Statement
Similar to an invoice; a summary of total amounts owed, including outstanding charges as well as payments received for services provided by the office.
Previous Month
A term referring to the month that directly precedes the current month in the calendar.
Itemized List
A detailed list where individual items or elements are separately presented and often described or quantified.
Diplomatic Way
A strategy or method that involves handling situations in a sensitive, tactful, and effective manner, often to maintain good relationships and avoid conflict.
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