Examlex
An auditor must always an independent expectation in the process of obtaining evidence of reasonableness for every material estimate.
Indisputable Facts
Information or statements that are accepted as true and cannot be argued against or disputed.
Ethical Thinking
The process of considering actions and decisions in terms of moral values and principles.
Own Ethics
Personal or individual moral principles that govern one's behavior and decision-making.
Kohlberg's Moral Development
A theory that proposes six stages of moral development through which individuals progress as they grow older and gain maturity.
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