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In developing an appropriate work program for an audit engagement, the most important factor for an audit supervisor to consider is the:
Oppositional-defiant Disorder
A behavior disorder characterized by a consistent pattern of defiant, disobedient, and hostile behaviors towards authority figures.
Behavioral Requirements
The specific actions or patterns of behavior expected or required in a certain context or environment.
Social Behaviors
Actions within an individual that are directed toward or occur in the presence of others, encompassing a wide range of interactions among individuals or groups.
Control
The power to influence or direct people's behavior or the course of events.
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