EVIDENCE, in accounting, includes written and electronic information (e.g. checks, records of electronic fund transfers, invoices, contracts, and other information) that permits the auditor to reach conclusions through reasoning.
FINANCIAL STATEMENT ANALYSIS is analysis of a companys financial statement, usually by accountants or financial analysts. Usually includes indepth financial ratio analysis comparisons over time periods.
SHORT INTEREST is the total number of shares of a security that have been sold short that have not been repurchased to settle short positions in the market (covered). Currently there is no requirement that market participants report their short positions in OTCBB securities to FINRA.
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