WORKING PAPERS Definition

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WORKING PAPERS, in accounting, are papers that document the evidence gathered by auditors to show the work they have done, the methods and procedures they have followed, and the conclusions they have developed in an audit of financial statements or other type of engagement.

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PRIVATE CORPORATION is a corporation that ownership is held by the private sector, i.e. individuals or companies.

VOLATILITY RISK is the risk that a specific security price will increase or decrease by greater increments than the general market.

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