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In Performing Substantive Analytical Procedures, the Threshold for Determining Whether

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In performing substantive analytical procedures, the threshold for determining whether differences between the client's recorded balance and the auditor's expectation should be based on planning materiality.


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Biological Factors

Refers to the physiological, genetic, and neurochemical elements that significantly influence an individual's behavior and attributes.

Intersex

A term describing individuals born with physical sex characteristics that do not fit typical binary notions of male or female bodies.

Transgender

Individuals whose gender identity and/or gender expression differs from the sex they were assigned at birth.

Gender-related Violence

Refers to violent acts that are primarily or exclusively committed against individuals based on their gender, often arising from unequal power relationships and traditional norms.

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