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Which of the following is not a standard procedure that the auditor normally should follow in the observation of inventory at year-end?
Group Development
A process that involves the formation, growth, and progression of groups, often including stages such as forming, storming, norming, performing, and adjourning.
Morale
The emotional or mental condition with respect to confidence, enthusiasm, and loyalty of an individual or group, especially in the context of work or other activities.
Group Process
The dynamics and mechanisms that occur within a group setting, influencing how members interact, make decisions, and achieve goals.
Structured Power
The organized and systematic distribution of authority and influence within an institution or organization.
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