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If a Client Maintains Important Documentation and Evidence in Electronic

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If a client maintains important documentation and evidence in electronic form for a material account balance or transaction class it will have several implications for the nature of audit tests.


Definitions:

Chest Tube

A medical device inserted through the chest wall to remove air, fluid, or pus from the pleural space, helping the lungs to expand properly.

Water-Seal Chamber

A component of a chest tube drainage system that prevents air from re-entering the patient’s pleural space and allows trapped air and fluid to escape from the chest.

Continuous Bubbling

Often observed in certain medical devices or procedures, indicating a steady flow of air or gas through a liquid, which may be normal or indicative of a problem.

Sleep Apnea

Cessation of breathing for a time during sleep.

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