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Why Must Auditors Gain an Understanding of Their Client at the Start

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Why must auditors gain an understanding of their client at the start of every audit?


Definitions:

Accounts Receivable Period

The average number of days it takes for a business to receive payments owed by its customers for goods or services provided on credit.

Inventory Period

The inventory period is the amount of time it takes for a company to sell through its stock of goods. This is a critical component of inventory management and cash flow analysis.

Accounts Payable Turnover

A financial metric that measures how fast a business pays its suppliers, calculated by dividing the total purchases by the average accounts payable during a period.

Cash Cycle

It refers to the time period between the disbursement of cash and the collection of receivables in a company's operational cycle.

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