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Tests of controls should never be performed using the client's computer system; that is, all tests of control should be performed either using the auditor's computer or performed manually by the auditor.
Critical Thinking
The ability to use intelligence, knowledge, and skills to question and carefully explore situations and arrive at thoughtful conclusions based on evidence and reason.
Perceived Conflict
The awareness or belief that there are incompatible differences, disagreements, or oppositions within an interpersonal or group setting.
Emotional Differences
The variations in feelings, moods, and emotional responses among individuals due to diverse factors like personality, experiences, or situations.
Felt
Experienced emotions or sensations, often referring to a physical or metaphorical sense of touch.
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