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If the auditor does not obtain a cutoff statement directly from the bank for testing,an alternative procedure that the auditor can use is to
Palatoglossus
A muscle that elevates the back of the tongue and narrows the oropharyngeal isthmus, playing a role in swallowing and speech.
Soft Palate
The fleshy, flexible part toward the back of the roof of the mouth, separating the mouth from the pharynx.
Sternocleidomastoid
A muscle in the neck that runs from the sternum and clavicle to the mastoid process of the temporal bone, involved in rotating and flexing the head.
Sternal End
The part of a bone that is located nearest to the sternum, often referring to the end of the clavicle that articulates with the sternum.
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