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An Auditor Who Does Not Request Confirmation of Receivables Should

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An auditor who does not request confirmation of receivables should document in the working papers how he or she overcame the presumption that confirmations should be requested.

Comprehend the development and refining of gross and fine motor skills through infancy and early childhood.
Understand sensory experiences and their impact on early developmental stages.
Recognize the risks and potential consequences of physical trauma to developmental processes during infancy.
Understand the stages of Piaget's sensorimotor development and their characteristics.

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