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An auditor selected a product maintained in the finished goods warehouse. The auditor counted the product and compared this amount with the amount in the finished goods perpetual inventory subsidiary account. Which ASB balance assertion is the auditor most likely testing?
Consistency
The quality of being uniform, unchanging, and reliable in nature, often considered a virtue in various contexts.
Normative Influence
Social pressures that encourage conformity to the expectations and norms of a group, leading individuals to change their behaviors or beliefs to fit in.
Minority Influence
The process by which a smaller portion of a group can change the opinions, attitudes, or behaviors of the larger group, often through consistent and confident positions.
Unyielding Resolve
A firm determination to persist in an effort or plan despite difficulties or opposition.
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