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What is the role of the external auditor in the financial reporting process?
Interest
Interest refers to the cost of borrowing money, usually expressed as a percentage of the principal loan amount, or the income earned from investment.
Mortgage
A type of loan specifically used to purchase real estate, in which the property itself is used as collateral against the debt.
Lender's Investment
The amount of money lent by a creditor to a borrower, expecting a return on the investment often through interest or profits.
Borrower
An individual or entity that receives funds from another party with the agreement to return the funds or pay them back later, usually with interest.
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