Audit trail

Resolves the validity of an accounting entry by a step-by-step record by which accounting data can be traced to their source.

Similar financial terms

Audit
The official examination of a company's accounts and report(s) by a qualified accountant unrelated to the company.

Post-audit
A set of procedures for evaluating a capital budgeting decision after the fact.

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Bankruptcy

State of being unable to pay debts. Thus, the ownership of the firm's assets is transferred from the stockholders to the bondholders.


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