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The auditor might choose a response to lower inherent risk for audit assertions where the auditor has developed an analytical model by examining the relationship between nonfinancial measures of the volume of business activity such as gross payroll or accrued payroll taxes, and these items are consistent with expectations.
Unconscious Act
A behavior or action that is performed without conscious thought or intention, often reflexive or automatic.
Opponent-Color
A theory of color vision that suggests colors are perceived through the mechanism of contrasting pairs: blue-yellow, red-green, and black-white.
Calcarine Fissure
A deep groove in the occipital lobe of the brain, involved in the primary visual processing area.
Homonymous Hemianopia
Blindness of the entire left or right visual field.
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