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Describe the audit procedures and related audit assertions for the audit of dividends.
Locus of Control
The tendency for people to assume that they either have control or do not have control over events and consequences in their lives.
Reciprocal Determinism
A concept in psychology, proposed by Albert Bandura, that human behavior is influenced by personal factors, the environment, and behavior itself, all of which influence each other reciprocally.
External Expectancies
Beliefs or anticipations about the outcomes of one's behaviors that are influenced by environmental or societal factors.
Locus of Control
A psychological concept that refers to an individual's belief about the extent to which the outcomes of their actions are under their own control (internal locus) or beyond their control (external locus).
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