COMPARE / COMPARISON Definition

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COMPARE / COMPARISON is an audit procedure where an auditor observes similarities and differences between items such as an account from one year to the next.

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CALL PRICE is the price at which a bond is callable prior to maturity, often at a small premium over par value.

PERCENTAGE LEASE is a type of lease where the landlord charges a base rent plus an additional percentage of any profits realized by the business tenant.

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