ASSURANCE Definition

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ASSURANCE has been defined by the American Institute of Certified Public Accountants (AICPA) as "Independent Professional Services that improve information quality or its context". Such services are very broad and could include assessments of various industries, e.g., Internet security or quality of health facilities.

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INVESTMENT VALUE is the value to a particular investor based on individual investment requirements and expectations.

WHOLE LOAN is a mortgage pass-through or CMO backed by non-agency, single-family home mortgages.

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