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Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	That decision is a matter of the auditor's judgment of the expected effectiveness and efficiency of the respective types of procedures ( see SAS No. 1, section 320.73). 3.
http://www.w3.org/ns/prov#wasQuotedFrom	olemiss.edu