Examlex
If detection risk is low,the auditor is more willing to take a higher risk of the substantive audit procedures not detecting a material misstatement.
Lower-order Needs
In the context of Maslow's hierarchy, these are basic physiological and safety needs that individuals seek to fulfill before achieving higher-level needs.
ERG Theory
A motivational theory proposed by Clayton Alderfer that categorizes human needs into existence, relatedness, and growth needs.
Growth Needs
Desires for personal growth and development.
Motivational Concepts
Theories or ideas that explain how and why individuals are driven to behave in certain ways to achieve personal or professional goals.
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