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During the Professional Judgment Process, It Is Not Important That

question 73

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During the professional judgment process, it is not important that the auditor consider other financial reporting framework requirements outside of generally accepted accounting principles.


Definitions:

Dissociative Disorder

A mental disorder characterized by a disconnection between thoughts, identity, consciousness, and memory.

Antisocial Personality Disorder

A personality disorder in which the person (usually a man) exhibits a lack of conscience for wrongdoing, even toward friends and family members. May be aggressive and ruthless or a clever con artist.

Obsessive Thoughts

Obsessive thoughts are persistent, unwanted thoughts that cause distress or anxiety and are often a component of OCD.

Compulsive Behaviors

Behaviors that an individual feels compelled to perform repeatedly, often as a way of reducing anxiety or distress, which may interfere with daily functioning.

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