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Discuss the Assumptions and Predictions an Auditor Needs to Make

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Essay

Discuss the assumptions and predictions an auditor needs to make when designing an audit program for tests of details of balances.Why are these assumptions and predictions necessary?


Definitions:

Rational-Emotive Therapists

Therapists who practice a form of psychotherapy that identifies irrational beliefs, challenges them, and encourages the adoption of healthier, more rational thought patterns.

Unrealistic Beliefs

Thoughts or expectations that are not grounded in reality or practicality, often leading to disappointment or failure.

Therapist And Client

The professional relationship between a mental health professional (therapist) and a person seeking help (client), focused on improving the client's psychological well-being.

Successful Therapy

Describes a therapeutic intervention that achieves its intended outcomes, leading to symptom relief or improvement in functioning for the client.

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