Examlex
Which of the following is not a form of evidence obtained through the auditor's direct personal knowledge?
Modeling
The act of representing or simulating real-world processes, behaviors, or systems to study their properties or effects.
Coaching
A development process wherein an experienced individual, known as a coach, supports a learner or client in achieving a specific personal or professional goal by providing guidance and feedback.
Performance Standards
Clearly defined benchmarks of acceptable or expected performance outputs or actions within an organization.
Emotional Support
Providing emotional support involves showing understanding and compassion to someone during their times of need, supplying a sense of comfort and security.
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