Examlex
When an adverse, qualified or disclaimer of opinion is issued, ASA 705 requires that the auditor's report includes:
Overestimation
The action of assessing someone or something as greater or more significant than it actually is, often leading to unrealistic expectations.
Fundamental Attribution Error
The tendency for observers to overemphasize personality traits and underestimate situational factors when explaining others' behavior.
Opportunities
Situations or conditions that present chances for advancement, improvement, or success.
Lazy
A reluctance to work or make an effort, often characterized by a lack of motivation or interest in being productive.
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