Examlex
Which of the following is not a substantive audit procedure for estimates of management?
Centration
The tendency to focus on one part of a stimulus, situation, or idea and exclude all others; a characteristic of preoperational reasoning.
Egocentrism
A cognitive characteristic where an individual has difficulty understanding or considering perspectives other than their own, prevalent in early childhood.
Egocentrism
The cognitive inability to understand or assume any perspective other than one's own, often experienced by children during early development stages.
Three Mountains
A task developed in Piaget’s developmental theory to assess children's ability to understand and appreciate different perspectives.
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