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An auditor's professional competence is directly related to the audit fees it is able to negotiate as part of the client acceptance or continuance activities.
Lycopodiophyta
A division of vascular plants, also known as club mosses, characterized by their microphyll leaves and spore-based reproduction.
Hornworts
A group of non-vascular plants belonging to the division Anthocerotophyta, characterized by a horn-like structure which is the sporophyte growing from a flat, green thallus.
Alternation of Generations
A type of life cycle characteristic of plants and a few algae and fungi in which they spend part of their life in a multicellular n gametophyte stage and part in a multicellular 2n sporophyte stage.
Gametophyte
The reproductive stage in the life cycle of plants and algae where gametes, the cells responsible for reproduction, are created.
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