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Why Is the Appropriateness of Audit Evidence Obtained by the Auditor

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Essay

Why is the appropriateness of audit evidence obtained by the auditor important in forming an audit opinion?
Describe the qualities information should have to be considered appropriate by the auditor.


Definitions:

Chameleon Effect

The unconscious mimicry of the postures, mannerisms, facial expressions, and other behaviors of one's interaction partners.

Groupthink

The mode of thinking that occurs when the desire for harmony in a decision-making group overrides a realistic appraisal of alternatives.

Normative Social Influence

The influence of other people that leads us to conform in order to be liked and accepted by them.

Informational Social Influence

The process of changing one's behavior to match the responses of others, believing that their interpretation of an ambiguous situation is more correct.

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