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What should be the first step in the auditing process?
Norms
The unwritten rules and expectations that govern the behavior of individuals within a society or group, guiding what is considered normal or acceptable.
Rules
Prescribed directives or principles meant to govern behavior or processes within a specific context.
Laws
Rules established by a governing authority to regulate conduct.
Phenomenologists
Researchers or philosophers who study phenomenology, which is the exploration of human consciousness and the objects of direct experience.
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