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  2. Remedial action - Wikipedia

    en.wikipedia.org/wiki/Remedial_action

    A remedial action is a change made to a nonconforming product or service to address the deficiency. This also can refer to restoration of a landscape from industrial activity [ 1 ] Rework and repair are generally the remedial actions taken on products, while services usually require additional services to be performed to ensure satisfaction.

  3. Model Audit Rule 205 - Wikipedia

    en.wikipedia.org/wiki/Model_Audit_Rule_205

    For example, in a financial report for the year ending December 31, 2013, for each line item, the report must show the result for December 31, 2013, and December 31, 2012. [6] §5(A – F) The financial report must include: Report by an Independent CPA (i.e. Independent Auditors Report) [6] Balance Sheet [6]

  4. Resources, Events, Agents - Wikipedia

    en.wikipedia.org/wiki/Resources,_Events,_Agents

    Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Different countries have developed their own accounting principles over time, making international comparisons of companies difficult. To ensure uniformity and comparability between financial statements prepared by different companies, a set of guidelines and rules are used.

  6. Environmental remediation - Wikipedia

    en.wikipedia.org/wiki/Environmental_remediation

    Dredging contaminated sediment in New Bedford Harbor, Massachusetts. The harbor is contaminated with polychlorinated biphenyls (PCBs).. Environmental remediation is the cleanup of hazardous substances dealing with the removal, treatment and containment of pollution or contaminants from environmental media such as soil, groundwater, sediment. [1]

  7. Annual comprehensive financial report - Wikipedia

    en.wikipedia.org/wiki/Annual_comprehensive...

    An Annual Comprehensive Financial Report (ACFR), formerly called a Comprehensive Annual Financial Report (CAFR)) [1] is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).

  8. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    The objective of an audit of financial statements is to enable the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in conformity with an identified financial reporting framework, such as the Generally Accepted Accounting Principles (GAAP) which is the accounting standard adopted by the U ...

  9. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/Sarbanes–Oxley_Act

    The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...