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To provide limited assurance, the CPA must perform procedures to gather evidence that no material modifications are needed for the financial statements to be in accordance with the financial reporting framework.
Aversive Conditioning
A behavioral training method where undesirable behaviors are associated with unpleasant stimuli to reduce the behaviors.
Prefrontal Lobotomy
The severing or destruction of a section of the frontal lobe of the brain.
Antonio Egas Moniz
A Portuguese neurologist who was a pioneer in the development of cerebral angiography and lobotomy, for which he received the Nobel Prize in Physiology or Medicine in 1949.
Fritz Perls
A psychiatrist and psychotherapist known for developing Gestalt therapy, which emphasizes personal responsibility and living in the present moment.
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