SEGMENT REVENUE is revenue, including intersegment revenue, which is directly attributable or reasonably allocable to a segment. Includes interest and dividend income and related securities gains only if the segment is a financial segment (bank, insurance company, etc.).
PREDECESSOR AUDITOR is the auditor of a client for a prior year who no longer audits that client.
BANK RECONCILIATION is the verification of a bank statement balance and the depositor's checkbook balance.
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