👉 The term "unrecalled" in the context of accounting refers to a financial statement that is not recalled or updated by the company. This means that the account has been recorded but not updated, and it remains unchanged after the fiscal year ends. For example, if a company's financial statements are audited by an external auditor, the internal control system will be reviewed, and any changes made to the financial statements during the course of auditing may have been overlooked or forgotten. In this case, the
