Examlex
In a reasonableness test,the auditor develops an expected value of an account by using data wholly or partly independent of the client's accounting information system.
Punishment
The imposition of a penalty as retribution for an offense, with the intention of discouraging undesirable behavior.
External Locus
The belief that one's outcomes or fate are controlled by external forces or the environment, as opposed to internal factors or personal effort.
African American
An ethnic group of Americans with total or partial ancestry from any of the black racial groups of Africa.
Guidance
Support or advice provided to someone to make decisions or to face problems or challenges.
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