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audit documentation resources aicpa additional resources 4 strategies for efficient effective audit documentation documenting the nature timing extent and results of your procedures may seem as if it will break your audit bud but many practitioners have found that this isn t the case sustainability accounting sustainability accounting also known as social accounting social and environmental accounting corporate social reporting corporate social responsibility reporting or non financial reporting was originated about 20 years ago and is considered a subcategory of financial accounting that focuses on the disclosure of non financial information
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