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Sources of Evidence of CPA

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What are the sources of evidence a CPA uses in judging whether there is sufficient authoritative support for applying an accounting principal to a transaction or set of transactions recorded in a client's books?

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The expert examines sources of evidence of CPA.

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There are different sources of evidence that a CPA or auditor can use in judging whether there is sufficient authoritative support for applying an accounting principle to a transaction or set of transactions recorded in a client's books. These sources include the following:
1. Pronouncements from the Financial Accounting Standards Board or FASB particularly for those financial accounting ...

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