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According to the text, what appears to be a necessary factor in causing religiosity, although it is not enough to cause religiosity on its own?
IFRS
International Financial Reporting Standards, a set of global accounting standards for preparing financial statements.
Financial Statements
Reports that summarize the financial performance, position, and cash flows of a company over a specific period, including the income statement, balance sheet, and statement of cash flows.
Audit Vulnerabilities
Areas within an organization's financial or operational processes that are most susceptible to misstatement, error, or fraud, potentially affecting the accuracy of financial statements.
Debt Repayment
The process of paying back borrowed money to lenders, either in periodic installments or a lump sum.
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