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The Assessment of Control Risk Is the Measure of the Auditor's

question 67

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The assessment of control risk is the measure of the auditor's expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred.


Definitions:

Crowd Behaviour

The study of how individual behavior is influenced and how it changes when individuals are part of a crowd.

Le Bon

Gustave Le Bon was a French social psychologist best known for his work on crowd psychology and the behavior of individuals in groups.

Primitive Behaviour

Refers to actions or reactions considered to be based on instinctual drives or early human development, sometimes seen as less sophisticated or unlearned.

Emergent Norm Theory

A theory that suggests norms or behavioral expectations develop spontaneously within a group in response to situational cues and contexts.

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