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As a result of management's refusal to permit the auditor to physically examine inventory,the auditor has not accumulated sufficient evidence to conclude whether financial statements are stated in accordance with ASPE (Accounting Standards for Private Enterprises) .The auditor must depart from the unmodified audit report because
Machiavellianism
A personality trait that involves manipulation and exploitation of others, a cynical disregard for morality, and a focus on self-interest and deception.
Mutual Goals
Objectives shared by all parties in a negotiation or collaborative effort, fostering cooperation and a sense of common purpose.
Distributive Bargaining
A negotiation process focused on dividing a limited amount of resources, where one party's gain is typically another's loss, echoing the principles of distributive negotiations but emphasizing the competitive aspect.
Extraversion
A personality trait characterized by outgoingness, high energy, and engagement in social situations.
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