Examlex
When using parallel simulation,audit teams prepare a computer program to duplicate the logic and computer controls in the client's computer program.
Foreign Currency
Currency used in a country other than one's own, involved in international trade and investment.
Transactions
Financial events that affect the financial position of a company, involving transfers of value between two or more entities.
Available-for-Sale Debt Securities
Debt investments not classified as held-to-maturity or trading assets, which can be sold before maturity.
Financial Statements
Comprehensive reports that provide insights into a company's financial performance, financial position, and cash flows over a specific period.
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