Examlex
Which of the following is not a standard procedure that the auditor normally should follow in the observation of inventory at year-end?
Alderfer's
Relates to Alderfer's ERG Theory, a model in psychology that categorizes human needs into three groups: Existence, Relatedness, and Growth needs.
Existence Need
In the context of motivation theories, particularly ERG theory, existence needs refer to basic physical and material well-being requirements such as food, safety, and shelter.
Growth
An increase in the size, number, value, or strength of something over time.
Relatedness
The need to feel connected to others, an essential aspect of human motivation that impacts behavior and psychological well-being.
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