FIELD WORK, in auditing, is the performance of audit procedures outside the CPA's office. Much field work, but not all, is done in the client's offices after the balance sheet date.
YIELD TO CALL is the effective annual rate of return a bond earns assuming it is held until the bond's call date, not maturity, and is called (bought) by the issuer at a specific price (call price).
REPORT DATE is the date conclusions are transmitted to the client.
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