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Which one of the following procedures would be considered improper by the auditor in the process of confirming receivables?
Cohort Effects
Phenomena observed in research where the characteristics of a particular group of individuals, defined by a shared temporal experience or common life event, influence the outcome of a study.
Ethnic/Racial Background
The categorization of individuals based on shared ancestry, cultural identity, or social affiliation with a particular race or ethnicity.
Biological Theories
Theories of abnormality that focus on biological causes of abnormal behaviors.
Bipolar Disorder
A psychological disorder defined by severe fluctuations in mood, encompassing intense emotional peaks (mania or hypomania) and troughs (depression).
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