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Tests designed to detect purchases made just before year-end that have been recorded in the subsequent year would provide assurance about management's assertion of:
Passive Bilingualism
The ability to understand a second language but not speak it fluently.
Linguistic Dominance
The assertion of one language over others, often leading to the marginalization of minority languages and cultures.
Second Language
A language that is learned after one's native language, often through formal education or immersion in a language-speaking environment.
Code Switching
The practice of changing from one mode of speech to another as the situation demands, whether from one language to another or from one dialect of a language to another.
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