| The underlying cause may be an honest difference in interpreting the company's prospects, or it may be due to an attempt by one of the valuators to bias the result. |
| One of the criteria of transparency is the speed at which qualified auditors or valuators can make their appraisals. |
| At Tarves in 1684 the tradesmen valuators referred to mason work, dry-stone work, mud work, cassie work, fail and divot work. |
| Black, MBA, CPA, CVA is the chief executive officer and co-founder of the National Association of Certified Valuators and Analysts. |
