Examlex
Which of the following will the auditor will not consider when making a materiality determination?
Group Polarization Effect
The tendency for a group to make decisions that are more extreme than the initial inclination of its members, often observed after group discussions.
Risky Decision
A risky decision involves making a choice when the outcomes are uncertain and potentially negative.
Cautious Decision
A decision-making process that involves careful consideration and evaluation of risks and benefits before taking action.
Empiricism
Empiricism is a philosophical stance emphasizing that knowledge comes primarily from sensory experience and observation.
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