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  • Wednesday, April 30, 2025
  • The Financial Encyclopedia
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Whitelist Non-Audit Service

A non-audit service (NAS) that laws and regulations allows an auditor to provide, in addition to its core audit services....

    Free Reserve

    A category of reserves that are available for distribution as dividends (as of the latest audited balance sheet of an...

      Dividend Equalization Account

      A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

        DER

        It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

          Dividend Equalization Reserve

          A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

            Blacklist NAS

            A non-audit service (NAS) that an auditor/ audit firm cannot provide to an auditee (an audited firm). Specific services other...

              Blacklist Non-Audit Service

              A non-audit service (NAS) that an auditor/ audit firm cannot provide to an auditee (an audited firm). Specific services other...

                NAS

                It stands for non-audit service; a service (that can or cannot be offered by an accounting/ audit firm) other than...

                  Non-Audit Service

                  A service (that can or cannot be offered by an accounting/ audit firm) other than annual financial statements audit, including...

                    Financial Audit

                    An audit that is carried out by an external auditor as per the requirements of a statute- a statute is...