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The price is the true fair market value of the goods or services sold.

All of these terms should be covered in any CPA review course text book.

Your study guide should also include similar glossaries for FAR, BEC, and REG, and FAR.

An accountant may accept an engagement to apply agreed-upon procedures to financial statement elements, where the scope of the engagement is not sufficient to express an opinion, if the users assume responsibility for sufficiency of the procedures, and use of the report is restricted to specified users. It is a private organization of CPAs, not an arm of the government. Since each state makes its own laws, each state could prepare and grade their own CPA examination.

aicpa American Institute of Certified Public Accountants. However, each state uses the uniform CPA exam prepared and graded by the AICPA. Depreciation, amortization, and depletion are methods to allocate costs to periods benefited.

The estimate can be found by multiplying a reasonable interest rate times the average balance of interest bearing debt outstanding during the year (the auditor’s expectation).

If actual interest expense differs significantly from the expectation, the auditor explains the difference in audit documentation.Those old pronouncements still qualify as generally accepted accounting principles.adjusting entries are accounting entries made at the end of an accounting period to allocate items between accounting periods. advisory services are a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client decision-making.allowance for doubtful accounts A contra asset account with a credit balance used to reduce the carrying amount of accounts receivable to net realizable value.The allowance balance is the estimated total of uncollectible accounts included in accounts receivable.If you have questions about a particular defect, please contact Customer Support.