GROSS PROFIT Definition

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GROSS PROFIT is net sales minus cost of sales.

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CARD is Certificate for Amortizing Revolving Debts; an asset-backed security backed by credit card receivables.

OBJECTIVITY, of an internal auditor, is dependent upon  the organizational status of the internal audit function, whether the internal auditor has direct access and reports regularly to the board, the audit committee, or owner-manager, and who oversees internal auditor employment decisions.

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