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Determine from the following the factor that would most likely elevate the auditor's concern about the risk of financial statement fraud.
Academic Study
The pursuit of knowledge in a structured and institutional setting, often involving research and education in a specific field.
Socialization
The lifelong process through which individuals acquire the norms, values, behaviors, and social skills appropriate to their society.
Peer Interaction
The process of engaging and communicating with individuals who are of similar age or status, important for social development.
Associative Play
A stage of play where children play alongside each other but do not directly interact; it's seen as a crucial step in the development of social skills.
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