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The specific audit objective, recorded cash balances are realizable at the amounts stated on the balance sheet and agree with supporting schedules, is derived from the:
Reinforcement Theory
A motivational concept that suggests behavior can be shaped by rewarding positive actions and discouraging negative ones.
Deficit Principle
A concept in motivational theory suggesting that a satisfied need is not a motivator of behavior; individuals are motivated to fulfill unmet needs.
Motivator of Behaviour
Any stimulus that drives an individual to engage in a particular behavior, often aimed at achieving a specific outcome or reward.
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