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Auditors often request that the audit client send a letter of inquiry to those attorneys who have been consulted with respect to litigation,claims,and/or assessments.The primary reason for this request is to provide the auditor with
Cognitive Dissonance
The uneasy feeling that arises in someone when they possess multiple conflicting beliefs, ideas, or values simultaneously.
Foot-In-The-Door
A psychological technique that involves getting a person to agree to a large request by first setting them up by agreeing to a modest request.
Fundamental Attribution Error
The tendency to overestimate personality or dispositional factors and underestimate situational influences when explaining the behavior of others.
Slacking Off
The act of reducing effort or avoiding work altogether.
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