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Whenever there is a conflict-of-interest situation for the auditor, there is a potential to create a threat to the auditor's independent state of mind.
Proactive and Retroactive Inhibition
Forms of interference where old information interferes with the learning of new information (proactive) and where new information causes forgetting of old information (retroactive).
New Long-Term Memories
The process of converting new information into a state that can be recalled after a period of time, involving the consolidation and storage of information.
Old Memories
Stored recollections from the past that can influence current behavior and thought processes, sometimes fading or distorting over time.
Episodic Memory
A form of permanent memory focused on recalling individual events, conditions, and lived experiences.
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