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The auditor's starting point for verifying disposals of property, plant, and equipment is the
Infants
Young babies or children, typically under one year of age, who are in the early stages of development.
Occupy
To fill or take up a space, position, or time.
Human Faces
The front part of the head, including the eyes, nose, mouth, and expression features, unique to each individual.
Schematic Faces
Simplified representations of faces used in psychological studies to understand facial recognition and emotional processing.
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