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Evolutionary perspective pays particular attention to the following social processes, except:
Audit
A systematic review or assessment of financial accounts, records, or transactions to ensure accuracy, compliance with standards, and to verify reports.
Negligent
Failing to take reasonable care to avoid causing harm or injury to others, typically resulting in legal liability.
Reasonably Competent Accountant
A professional who possesses the necessary skills and knowledge expected of a qualified accountant in performing their duties.
Circumstances
The specific conditions or facts affecting a situation, event, or action which can influence the outcome.
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