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In a Reasonableness Test,the Auditor Develops an Expected Value of an Account

question 89

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In a reasonableness test,the auditor develops an expected value of an account by using data wholly or partly independent of the client's accounting information system.


Definitions:

Affiliation

The need or drive to create and maintain social relationships with others.

Autonomy

The capacity and freedom to make one's own choices and decisions, independent of external control or influence.

Ostracism

The exclusion or rejection of an individual or group by wider society or a specific group, which can have significant psychological impacts.

Ostracism

The act of excluding or ignoring an individual or group by society or a social group.

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