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When performing substantive tests using sampling methods,the auditor's main concern is the risk of incorrect rejection.
Affirmative Consent
A clear, voluntary agreement to engage in specific sexual activity, communicated by words or actions.
Noncoerciveness
The principle or quality of refraining from using force or pressure in dealing with others, especially in the context of sexual activities.
Statutory Rape
A legal term for sexual activities involving an adult and a minor below the age of consent, regardless of consent on the part of the minor.
Sexual Contact
Any form of physical interaction between individuals involving sexual organs or activities intended to arouse or gratify sexual desires.
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Q108: An auditor obtains evidence of the internal