POP Definition

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POP see PROOF OF POSTING.

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INDEPENDENT AUDIT is an examination of financial statements conducted by an outside CPA (one not employed by the firm being examined) according to generally accepted auditing standards (GAAS) for the purpose of expressing an opinion as to whether the statements are a fair presentation in accordance with generally accepted accounting principles (GAAP).

INSTITUTIONAL INVESTOR is a bank, mutual fund, pension fund, or other corporate entity that trades securities in large volumes.

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