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The auditor may conclude that depreciation charges are insufficient by noting:
Physiological States
Conditions or states of the body and its systems, often referring to the body's response to various stimuli or conditions such as stress, exercise, or illness.
Experience of Emotion
The process of consciously recognizing and feeling emotional states.
Display of Emotion
The outward expression or communication of feeling states through facial expressions, body language, voice, and gestures.
Nature
The inherent characteristics and qualities of a person or thing, or the physical world collectively, including plants, animals, the landscape, and other features of the earth.
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