Examlex
Government auditors perform both financial and performance audits.
Net Cash Flows
The difference between a company's cash inflows and outflows over a specified period.
Average Investment
A metric used to evaluate the efficiency of an investment or to compare the efficiency of a number of different investments.
Net Present Value Method
A method used in capital budgeting to evaluate the profitability of an investment or project by calculating the difference between the present value of cash inflows and the present value of cash outflows over a period of time.
Desired Rate of Return
The minimum expected yield by investors for their investment, reflecting the risk level and opportunity cost.
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