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2. Engagement letter - Wikipedia

   en.wikipedia.org/wiki/Engagement_letter

   An engagement letter defines the legal relationship (or engagement) between a professional firm (e.g., law, investment banking, consulting, advisory or accountancy firm) and its client(s). This letter states the terms and conditions of the engagement, principally addressing the scope of the engagement and the terms of compensation for the firm.

3. Legal liability of certified public accountants - Wikipedia

   en.wikipedia.org/wiki/Legal_liability_of...

   CPAs have an obligation to their clients to exercise due professional care. With an engagement letter, it provides the client and other third parties with rights of recovery. Therefore, if the CPAs are not performing within the agreement set forth in the contract this will be considered a breach of contract.

4. Statements on Auditing Standards (United States) - Wikipedia

   en.wikipedia.org/wiki/Statements_on_Auditing...

   SAS No. 122, Clarification and Recodification, contains the Preface to Codification of Statements on Auditing Standards, Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards, and 39 clarified SASs.

5. SSAE No. 18 - Wikipedia

   en.wikipedia.org/wiki/SSAE_No._18

   AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow; Subservice organization , A service organization used by a service organization that is the responsible party; and

6. Statement on Auditing Standards No. 99: Consideration of Fraud

   en.wikipedia.org/wiki/Statement_on_Auditing...

   SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

7. Experts Predict You’ll Be Snacking On One of These Trends In 2025

   www.aol.com/experts-predict-ll-snacking-one...

   Forget salty, sweet, and umami—2025 is the year of sour. More specifically, sour cherries are about to have a moment, according to market research firm Mintel's 2025 Global Food and Drinks ...