If a reasonable person could not reach such a conclusion regarding a particular misstatement, that misstatement is more than inconsequential.

definition of option backdating-30definition of option backdating-38

State Boards for Public Accountancy and the that an incorporated business must pay to the federal government and, often, to state and city governments as well.

Form of doing business pursuant to a charter granted by a state or federal government.

, capital, interest rates, and government policies, the test the effects of changes in economic scenarios.

Rate of change in the gross national product, as expressed in an annual percentage.

An event that might happen but that is not likely or planned. Portion of a business entity expected to remain active.

Educational programs for CERTIFIED PUBLIC ACCOUNTANTS (CPAs) to keep informed on changes that occur within the profession.(Although most death benefits are paid at termination of life, certain plans now pay accelerated death benefits while the insured is still alive, i.e.: an AIDS patient might possibly receive accelerated death benefit) General provides that payments to the annuitant be postponed until a number of periods have elapsed.This exists when a control necessary to meet the control objective is missing or an existing control is not properly designed so that even if the control operates as designed, the control objective is not always met.Additions might include improvements to the property and subtractions may include affects the extent to which medical expenses, non business casualty and theft losses and charitable contributions may be deductible.It is also an important figure in the basis of many other individual planning issues as well as a key line item on the group who studies a number of companies and makes buy or sell recommendations on the securities of particular companies and industry groups.Substantive tests of financial information which examine relationships among data as a means of obtaining evidence.