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U.s. Master Auditing Guide

The field of taxation of employee and executive compensation is complex, dynamic and ever-changing. CCH's U.S. Master Compensation Tax Guide unravels the complexity and explains in clear and concise language this critical area, providing practical and comprehensive guidance. The Guide covers the complicated compensation tax topic in a comprehensive yet practical, straightforward fashion that readers value and appreciate.

Bank cutoff statement. The bank cutoff statement is a bank statement that is sent
directly to the auditor by the bank. It represents a confirmation of the cash activity
subsequent to year-end. The cutoff statement is usually a normal bank statement
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