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A principle that may reduce or entirely eliminate auditor liability to a client is:
Tangible Remembrances
Physical objects or items kept in memory of a person, place, or event, often giving comfort or serving as memorials.
Grief
A deep emotional response to loss, often involving sadness, longing, and despair.
Childbirth
The process of giving birth to a baby, involving labor (contractions of the uterus) and delivery (passage of the fetus and placenta out of the birthing canal).
Deceased Infant
Refers to an infant who has passed away, typically within the first year of life due to various possible causes.
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