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If the Upper Limit Rate of Deviation Exceeds the Tolerable

question 99

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If the upper limit rate of deviation exceeds the tolerable rate of deviation,the auditor may decide to increase the assessment of control risk.


Definitions:

Psychological Approach

Approach to abnormality that focuses on personality, behavior, and ways of thinking as possible causes of abnormality.

Abnormal Behavior

Actions, thoughts, or feelings that are significantly deviant from cultural norms or expectations.

Lack of Interest

A reduction in engagement, enthusiasm, or concern for activities or subjects that one previously found enjoyable or important.

Benzodiazapines

A class of psychoactive drugs known to have calming effects, used primarily for treating anxiety, insomnia, and various other conditions.

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