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_____________________________ Are Necessary Audit Procedures That Were Not Performed Prior

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Short Answer

_____________________________ are necessary audit procedures that were not performed prior to the audit report release date that may come to the auditors' attention as a result of a PCAOB inspection,external peer review,or firm's internal inspection program.


Definitions:

Classical Conditioning

A training method in which pairing two stimuli repeatedly leads to a response originally produced by the second stimulus now being produced by only the first stimulus.

Hate

A strong emotion of dislike or hostility towards someone or something.

Hot Dogs

A cooked sausage, traditionally grilled or steamed and served in a sliced bun as a sandwich.

Conditioned Response

A learned reaction to a specific stimulus that has been reinforced through repetition, such as salivating when hearing a bell if food is usually presented afterward.

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