Examlex
All of the following can assist the auditor in testing the existence assertion for investment securities except:
Defamation
The act of communicating false statements about a person that injure that person's reputation, either in written (libel) or spoken (slander) form.
Absolute Privilege
A special right, immunity, permission, or benefit given to certain individuals that allows them to make any statements about someone without being held liable for defamation for any false statement made, regardless of intent or knowledge of the falsity of the claim.
Defamation
A false communication that harms another's reputation, making others think less of the person.
Communications Decency Act
A U.S. federal law primarily aimed at regulating pornographic content on the internet, which also provides immunity to online platforms from liability for content posted by their users.
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