ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CUT-OFF RATE Definition
CUT-OFF RATE is the predetermined maximum rate and/or minimum rate at which the subject is still acceptable, but where a rate above the proscribed higher or below the proscribed lower rate is no longer acceptable.
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AUDIT FAILURE is an instance where the auditor said that the financial statements were fairly stated when in fact, they were not.
ISSUER is an entity that borrows money through the sale of securities.