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For an auditor to examine management's assertions about the effectiveness of internal control in an attestation engagement,three conditions are necessary.Briefly explain them.
Motivation
The process that initiates, guides, and maintains goal-oriented behaviors, driving individuals to pursue and achieve objectives.
Need-Based Theory
A motivational theory suggesting that behavior is driven by an individual's desire to fulfill unmet needs, ranging from basic survival needs to complex psychological needs.
Fixed Ratio Schedules
A reinforcement strategy in which a response is rewarded only after a specified number of responses, used in various contexts, including behavioral psychology.
Reinforcement Theory
A theory in psychology that suggests behavior is motivated by its consequences, with reinforcement used to increase or decrease specific behaviors.
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