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Auditors' Analytical Procedures Can Include Review of Prior Year Adjusting

question 29

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Auditors' analytical procedures can include review of prior year adjusting entries, conversations with client personnel, and study of the minutes of board of directors' meetings.


Definitions:

Paraphilic Disorder

A paraphilia that is currently causing distress or impairment to the individual or a paraphilia whose satisfaction has entailed personal harm, or risk of harm, to others.

Psychological Distress

A term used to describe a range of symptoms and experiences of a person's internal life that are commonly held to be troubling, confusing, or out of the ordinary.

Fetishistic Disorder

A psychological condition characterized by sexual arousal from either the use of non-living objects or a specific focus on non-genital body parts.

Paraphilic Disorder

A condition characterized by abnormal sexual desires that may involve non-consenting partners, pain, or distress to oneself or others.

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