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What Are the Two Conditions Under Which a Qualified Opinion

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What are the two conditions under which a qualified opinion may be issued?


Definitions:

Achievement Attribution

The process of assigning causes or reasons to one's successes or failures.

Controllability

The degree to which an individual perceives they have control over events or outcomes in their life or environment.

Depressive Attributional Style

A cognitive style where individuals attribute negative events to internal, global, and stable causes, which is associated with depression.

Global Factors

Influences that affect economies, businesses, or individuals on a worldwide scale.

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