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An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared. This test is to satisfy the audit objective of
Unconditional Positive Regard
An attitude of total acceptance and support, regardless of what a person says or does, primarily important in client-centered therapy.
Carl Rogers
An influential American psychologist and among the founders of the humanistic approach to psychology, known for his client-centered therapy.
Nonjudgmental
Adopting an attitude of acceptance and openness, refraining from passing judgment on or criticizing others' feelings, behaviors, or thoughts.
Active Listening
The process of listening attentively while someone else speaks, paraphrasing and reflecting back what is said, and withholding judgment and advice.
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