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When an Auditor Uses Negative Confirmations, Several Factors Must Be

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When an auditor uses negative confirmations, several factors must be considered. What are those factors?


Definitions:

Open Systems View

An approach that views an organization as an open system that interacts with its environment, and adapts to changes to survive and grow.

Human Resources

The department within an organization that is focused on activities relating to employees, including hiring, training, benefits, and compliance with labor laws.

Organizational Behavior

The study of how people interact within groups and organizations and how this behavior affects the performance of the organizations.

Computer Science

The study of algorithmic processes, computational machines, and computation itself.

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