AUDIT ADJUSTMENT is a correction of a financial information misstatement identified by the auditor, whether recorded or not.
YIELD TO PUT is the effective annual rate of return a bond earns assuming it is held until the bond's put date, not maturity, and is put (sold) to the issuer at a specific price (put price).
BUDGET CONTROL is actions carried out according to a budget plan. Through the use of a budget as a standard, an organization ensures that managers are implementing its plans and objectives. Their actual performance is measured against budgeted performance.
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