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Government Auditing Standards,published in a document called the Yellow Book incorporate the AICPA standards and provide extensions that are necessary due to the unique nature of public entities.Which of the following is not one of the extensions?
Basic Experiences
Fundamental, essential life events or feelings that are universal among humans.
Language Growth
The process of acquiring or increasing skills in understanding and producing language.
Fetus's Sense
A fetus's sense refers to the sensory development and abilities of a fetus within the womb, including reactions to sound, light, and touch as the sensory organs develop.
Hearing Developed
The development of hearing refers to the process through which individuals gain the ability to perceive and understand sounds, typically occurring in early infancy.
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