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To adequately plan an audit, the auditor should obtain sufficient knowledge of the entity and its selection and application of accounting policies. This includes obtaining knowledge about the entity's business operations, investments, financing and financial reporting. For each of these areas, list two activities that the auditor would need to gain an understanding of.
Performance Management Strategies
Plans and methods implemented by organizations to monitor, evaluate, and enhance the performance of employees.
Middle Performers
Employees who achieve or exceed the basic requirements of their job roles but do not consistently perform at the highest levels within an organization.
Skills
Specific abilities or expertise that enable a person to perform particular tasks effectively.
Performance Objectives
Specific, measurable goals set for individuals or teams to achieve within a specified timeframe to improve overall performance.
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