Examlex
To determine whether facts support management's intent to hold securities to maturity,an auditor might
Drawer
The maker of a draft.
Drawee
The party, typically a bank or financial institution, upon whom a cheque or draft is drawn and is responsible for paying the specified amount to the holder or bearer of the instrument.
Payees
Individuals or entities to whom money is to be paid or is owed.
Discrepancy
A lack of compatibility or similarity between two or more facts, figures, or findings leading to a deviation from what is expected or agreed upon.
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