When Circumstances Preclude an Auditor from Performing Certain Procedures and the Auditor

question 45

True/False

When circumstances preclude an auditor from performing certain procedures and the auditor can be satisfied using other alternative procedures, a disclaimer of opinion will be rendered.

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Definitions:

McClelland's View

refers to David McClelland's theory that human motivation is primarily driven by three needs: achievement, power, and affiliation.

Need for Social Power

The desire to have influence or control over others in social settings or interpersonal relationships.

Successful Executive

Refers to a high-ranking corporate officer who effectively leads, manages, and makes strategic decisions that contribute to the organization's success.

Need for Personal Power

The desire to influence or control the behavior of others, stemming from personal goals or interests.