A    is responsible for the day-to-day work of recording business by making entries, posting the books and making the accounts balance.
  , who may also do the work just mentioned, is qualified to "close the books" and complete the record of the year's trading. He has to prepare a    and a  .

Every year, a firm's books must be examined by an independent firm of  .

These will be members of a professional accounting body such as


When they have examined a firm's    they give an undertaking in the form of a    that they consider the figures are correct.


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