Examlex
The posting and summarization audit objective is the auditor's counterpart to management's assertion of
Conservation
In cognitive development, the understanding that certain properties of objects or substances remain the same even when their appearance changes.
Object Permanence
The realization that objects (including people) still exist when they can no longer be seen, touched, or heard.
Egocentrism
A cognitive characteristic where an individual has difficulty in understanding that other people have their own perspectives and feelings.
Static Thinking
Static thinking is a cognitive approach where an individual perceives situations or concepts as unchanging and fails to recognize the potential for growth or alteration.
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