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-Lech Wa lê sa and Solidarity
Professional Scepticism
An attitude that includes a questioning mind and a critical assessment of audit evidence.
Confidentiality
The obligation to protect sensitive information from unauthorized access or disclosure, ensuring privacy and security.
Competence
The ability or skill of an individual or organization to effectively perform or carry out a particular task or role.
Basic Information System
A foundational structure that collects, stores, manages, and distributes information for the purpose of improving decision-making and coordination.
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