ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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COUPON RATE Definition
COUPON RATE is the annual interest rate of a bond.
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AUDIT RISK is a combination of the risk that material errors will occur in the accounting process and the risk the errors will not be discovered by audit tests. Audit risk includes uncertainties due to sampling (sampling risk) and to other factors (non-sampling risk).
OMITTED is to leave undone or leave out, i.e. to prevent from being included or considered or accepted.