ACCOUNT CURRENT Definition

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ACCOUNT CURRENT is a running or continued account between two or more parties, or a statement of the particulars of such an account.

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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.

MINORITY INTEREST is the interest or percentage ownership of a group of stockholders who, in total, own less than 50% of the shares in the corporation.

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