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An accountant who had begun an audit of the financial statements of a nonissuer was asked to change the engagement to a review because of a restriction on the scope of the audit. If there is reasonable justification for the change, the accountant's review report should include reference to the:
Unions
Organizations formed by workers in order to protect their rights, improve working conditions, negotiate wages, and address grievances with employers.
Labor-Management Relations
The interaction between workers, often represented by unions, and employers regarding workplace decisions and policies.
Grievance Procedure
An established process that allows employees to report and address complaints or concerns regarding their work environment or treatment at work.
Secret-Ballot Election
A voting method where voters' choices are confidential, ensuring privacy and reducing the chance of coercion, commonly used in union representation elections among others.
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