CFR > Title 12 > Chapter VI > Subchapter B > Part 621 > Subpart E – Auditor Independence
Current as of: 2024 | Check for updates
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Other versions
| § 621.30 | General |
| § 621.31 | Non-audit services |
| § 621.32 | Conflicts of interest and rotation |
Terms Used In CFR > Title 12 > Chapter VI > Subchapter B > Part 621 > Subpart E - Auditor Independence
- Appraisal: A determination of property value.
- centralized offset: refer to the process by which the Treasury Department's Bureau of the Fiscal Service offsets Federal payments through the Treasury Offset Program. See 15 CFR 19.1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.