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If the entity maintains custody of its investments, the auditor normally examines the actual securities.
Remember
The act of recalling or retaining information in one's memory.
Document
A written, drawn, presented, or recorded representation of thoughts, ideas, or information.
Display Prominently
To place or arrange something in a way that it is easily seen and attracts attention.
Sizing Handle
A graphical user interface tool that allows users to adjust the dimensions of window panes, images, or shapes by dragging its corners or edges.
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