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Why must an auditor assess materiality?
Moral Efficacy
An individual's belief in their ability to mobilize and sustain moral action in the face of challenges and opposition.
Moral Ownership
The feeling or belief that one has an ethical responsibility toward something or someone.
Moral Conation
The aspect of one's mental processes directly connected to ethics, willpower, and the motivation to act in alignment with one's moral values.
Socialized Power Orientation
A leadership approach focused on using power for the benefit of others rather than for personal gain.
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