DETECTIVE CONTROL is a control designed to discover an unintended event or result.
ERROR is unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or misinterpretation of facts, and mistakes in application of principles relating to amount, classification, presentation or disclosure.
MORTGAGE is a conditional conveyance of property as security for the repayment of a loan.
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