RETURN ON STOCKHOLDERS EQUITY is a measure of how profitably the company is utilizing shareholders funds. It is calculated: profit after tax + total stockholders equity. Also called RETURN ON NET WORTH.
MALPRACTICE INSURANCE see E&O INSURANCE.
DETECTION RISK is the risk that audit procedures will lead to a conclusion that material error does not exist when in fact such error does exist.
Enter a term, then click the entry you would like to view.