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What Are the Three Types of Misstatements According to CAS

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What are the three types of misstatements according to CAS 540?


Definitions:

Coercive Power

A form of power that is based on the ability to deliver punishments or remove privileges to influence behavior.

Legitimate Power

The authority or power that is recognized and accepted by others as right and proper due to the position or role of the person holding it.

Referent Power

A form of influence based on the leader's personal traits and the respect and admiration they inspire in others.

Human Capital

The skills, knowledge, and experience possessed by an individual or population, viewed in terms of their value or cost to an organization or country.

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