cut off arrangements and cut off procedures

This query is : Resolved 

29 March 2010 Dear Experts,
please tell me the MEANING & DIFFERENCE between cut off procedures and cut off arrangements. please give examples also for both.
thanks

02 April 2010 I am scaring about ur profile photo. If i tell wrong, dont kill me.

Cut off means a seperator line between two periods. Procedures talk about how an auditor/anyone can ensure that there is no deviation in cut off.

Arrangement talks about how management can take steps to avoid conflict in cut off



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