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Which must management communicate to the audit committee?
Secondary Key
A field that has some identifying information, but typically does not uniquely identify a record with complete accuracy.
Identifying Information
Personal data that can be used on its own or with other information to identify, contact, or locate a single person, or to identify an individual in context.
Attribute
Each characteristic or quality of a particular entity.
Particular Entity
A specific thing or being, especially one that is distinct among other similar entities.
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