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NONSAMPLING RISK is audit risk not due to sampling. An auditor may apply a procedure to all transactions or balances and fail to detect a material misstatement. Nonsampling risk includes the possibility of selecting audit procedures that are not appropriate to achieve a specific objective. For example, confirming recorded receivables cannot reveal unrecorded receivables. Nonsampling risk can be reduced to a negligible level through adequate planning and supervision.

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CENTESIMO is a currency of Italy and Urugay.

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).

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