AUDIT OPINION LETTER is a signed representation by an auditor as to the reliability and fairness of a set of financial statements. It is usually presented at the beginning of an audit report.
GULL is Georgetown University Legal Library; important resource for sales tax information.
NO-LOAD FUND is a mutual fund sold directly to investors without commissions paid to salesmen or other up-front costs. Some funds charge surrender fees, although a pure no-load fund has no sales, exit or marketing fees.
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