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Management representation letters Describe the purpose of the management representation letter.
Decedent
The deceased person.
Escheat
Property of a decedent goes to the state if not disposed of by a will and if the decedent has no heirs.
Codicil
A supplemental modification of an existing will.
Organic Solidarity
Emile Durkheim’s concept to describe the form of social cohesion that exists in complex societies with a high division of labor. Such societies have an organic character because of the necessary interdependence of their specialized and highly individuated members.
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