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Substantive analytical procedures are optional for significant tests and disclosures.
Processor
A processor, or central processing unit (CPU), is the primary component of a computer that performs most of the processing inside a computer, executing instructions from both software and hardware.
Printer
A device that converts digital documents into physical form, producing text and images on paper.
Knowledge
Information, understanding, or skill obtained by experience or education; the theoretical or practical understanding of a subject.
College Student
An individual who is enrolled in and attending courses at a college or university.
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