Examlex
For automated controls, the auditor's procedures to determine whether the automated control has been implemented cannot also serve as the test of that control.
Sole Practitioner
An attorney who operates their law practice individually, rather than as part of a law firm or partnership.
Private Practitioner
A professional, often in law or healthcare, operating independently rather than as an employee of an organization.
Limited Practitioner
A professional who is authorized to provide certain legal services but does not have the full qualifications or rights of an attorney at law.
Date-Stamping
The process of marking documents with the date they are received or processed.
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