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Would an Actuarial Audit Have Prevented the Enron Disaster? (PDF)
ContingenciesLink to more items from this source
Nov. 18, 2002
Excerpt: An actuarial audit is the independent and expert search for the real value, discussed below, of a share of the subject company's common stock. It's a major undertaking, an investigation and analysis of corporate finances and prospects that is essentially unconcerned with market price, quarterly earnings, and price/earnings ratios. The actuarial audit team usually is led by an actuary, with substantial participation by other independent experts and knowledgeable company personnel.

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