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Duplicate Invoice

The same purchase invoice entered into the books more than once, whether through re-entry, a restored backup, or two near-identical vendor records.

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Related terms

  • Director's Responsibility Statement

    A statement included in the Board's Report under Section 134, in which the directors affirm their responsibility for the financial statements, internal financial controls, and compliance with applicable laws.

  • Disclaimer of Opinion

    Issued when the auditor is unable to obtain sufficient appropriate evidence and the possible effects could be both material and pervasive — the auditor does not express an opinion at all.

  • E-Invoice

    An invoice authenticated electronically through the GST Invoice Registration Portal (IRP), generating a unique Invoice Reference Number (IRN), mandatory for specified turnover thresholds.

  • E-Way Bill

    An electronic document required for the movement of goods above a specified value, generated on the GST portal before the goods are transported.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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