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When Auditing a Client Whose Information Is Processed by an Outside

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When auditing a client whose information is processed by an outside computer service company, it is acceptable for the auditor to rely on the audit report of another independent auditor who has previously tested the internal controls of the computer service centre rather than testing the service centre's controls himself or herself.


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Athletic programs and activities that specifically involve female participants in competitive or recreational sports.

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The period or duration within a day, week, or month that an individual is expected to be actively engaged in their job or professional duties.

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