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External Audit

An audit that is carried out by an external auditor as per the requirements of a statute- a statute is...

Equity Ratio

A ratio that relates tangible net worth to total tangible assets. It reflects the extent to which tangible assets are...

Equity Claim

A claim to a share of earnings left over after debt obligations have been settled. In general, equity claim represents...

Ex-Post Audit

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Ex-Post Control

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Expired Cost

A cost item/ expenditure from which an entity expects no further benefits, and hence it is said to be "expired"....

Error

A faulty recognition, measurement, presentation or disclosure of an element/ item or more of previously issued financial statements (statements of...

Earnings Before Interest and Taxes

A profitability measure that consists of an entity's operating profit (OP) or operating income (OI) net only of all relevant...

EBIT

It stands for earnings before interest and taxes; a profitability measure that consists of an entity's operating profit (OP) or...

EOD

It stands for event of default; an occurrence that allows a creditor (lender) to identify a debtor's (borrower's) unlikeliness to...