Examlex
An example of less persuasive evidence to an auditor is the observation of the physical inventory taken by an audit client.
Appellate Courts
Judicial bodies that review and rule on the decisions of lower courts.
Appeal
The process of applying to a higher court for a reversal of the decision of a lower court.
De Novo Review
A legal term referring to a court's review of a matter without regard for the previous court's findings, effectively starting anew.
Appellate Court
A court that reviews and potentially reverses decisions made by lower courts, often focusing on legal errors rather than factual disputes.
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