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An auditor analyses the repairs and maintenance expense account primarily to obtain evidence that:
Internal Distractions
Disturbances or diversions originating within oneself, such as thoughts or emotions, that interrupt attention or concentration.
Physical Disabilities
Impairments that limit the physical function of limbs or movement, often requiring accommodations.
Pain
A distressing perception and affective reaction linked to genuine or prospective damage to bodily tissues.
Facial Expression
The movement or position of the muscles beneath the skin of the face, often conveying an individual's emotions.
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