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Restrictions imposed by an entity prohibited the observation of physical inventories, which accounted for 35 percent of total assets. Alternative auditing procedures were not feasible, although the auditors were able to examine satisfactory evidence for all other items in the financial statements. The auditors would most likely express
Emotional Experience
The complex psychological state involving an individual's subjective feelings, physical responses, and behavioral expressions in response to stimuli.
Primary Reaction
Refers to the immediate, instinctual response to a stimulus before any processing or conscious thought occurs.
Two-factor Theory
A psychological theory that posits emotion is based on two factors: physiological arousal and cognitive labeling of that arousal, emphasizing the interaction between physical states and cognitive interpretation.
Schachter's
Refers to Stanley Schachter's theory, which suggests that emotion is based on two factors: physiological arousal and the cognitive interpretation of that arousal.
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