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In Addition to the Quantitative Measure of Deviations,the Auditor Should

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In addition to the quantitative measure of deviations,the auditor should also consider qualitative measures,such as the pervasiveness and source of the deviations.


Definitions:

Mnemonics

Are memory aids, strategies or devices that enhance recall through association by linking them to something easier to remember.

Hierarchies

Systematic organization of people or things within a structure that ranks them in levels of importance or status.

Chunking

A cognitive strategy that involves breaking down information into smaller, manageable units to improve memory and understanding.

Semantic Processing

The way the brain interprets and understands the meaning of words and language.

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