Examlex
The auditor should consider all of the following when deciding whether substantive procedures will be performed at an interim date except:
HIPAA
The Health Insurance Portability and Accountability Act, a federal law in the United States that sets standards for the protection of sensitive patient health information.
GPS
GPS, or Global Positioning System, is a satellite-based navigation system that allows any user with a GPS receiver to determine their precise location (latitude, longitude, and altitude) anywhere on Earth.
CAM
Computer-Aided Manufacturing, a technology that utilizes computer software and machinery to facilitate and automate manufacturing processes.
BYOD
Bring Your Own Device; a policy allowing employees to use their personal devices for work purposes.
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