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If an Omission of an Important Audit Procedure Is Discovered,the

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If an omission of an important audit procedure is discovered,the auditor should immediately issue a disclaimer of opinion for the audit.


Definitions:

Escape

A type of behavior where an individual learns to perform an action to terminate an ongoing, unpleasant stimulus or situation.

Punisher

A stimulus that reduces the likelihood of the behavior that it follows.

Avoidance Response

A behavioral response that prevents an aversive event.

Suppressed Behavior

Behavior that is reduced or eliminated due to negative consequences or punishment.

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