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Analytical procedures are mandatory during which phases of the audit?
Particularistic Values
Norms and moral standards that are considered unique or applicable to specific groups, cultures, or situations rather than universal.
Small Groups
Social units consisting of a limited number of members, allowing for direct interaction and close relationships.
Social Facts
Durkheim's term for a set of norms, values, and structures external to the individual that exert social control.
Power-Dependence Framework
A theory emphasizing the relational aspect of power, suggesting that the power of entity A over entity B is dependent on B's reliance on A for resources or outcomes.
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