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Samantha Roberts has audited the financial report of Restoration Ltd for the year ended 30 June 20X0.Although Samantha's audit fieldwork was completed on 24 August 20X0, her auditor's report was signed on 27 August 20X0 and sent to management that day.The management of Restoration Ltd advised Samantha that their annual report, which will be mailed to shareholders on 7 October 20X0, will also include an unaudited financial report for the first quarter ended 30 September 20X0.Under the circumstances, Samantha is responsible for undertaking subsequent events audit procedures through to:
Abduction
The movement of a limb or other part away from the midline of the body or from another part.
Extremities
The terminal parts of the body—the arms, legs.
Center Line
A reference line that runs down the center of an object or space, commonly used in design and engineering to mark symmetry or alignment.
Aponeurosis
Extension of connective tissue beyond a muscle in round or flattened tendons; a means of insertion or origin of a flat muscle.
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