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What Two Steps Must an Auditor Take If They Have

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What two steps must an auditor take if they have reservations about the audit client continuing as a going concern?


Definitions:

Environmental Factors

Elements of the surrounding environment that can influence living organisms, including both natural and human-made conditions.

Environmental Influences

Factors stemming from one's surroundings that impact various aspects of development and behavior.

Microbiome

The millions of microorganisms that live on and in our bodies, some of which are pathogenic but many of which are essential to the healthy functioning of critical systems.

Apgar Score

A quick assessment of a newborn's physical condition performed at one and five minutes after birth, evaluating heart rate, respiration, color, muscle tone, and reflexes.

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