Examlex
The auditor must define the population to which sampling relates if the auditor is to use statistical sampling for substantive tests of account balances.
External Locus
The belief that external forces or situations beyond one's own control dictate the outcomes of one's actions.
Lower Status
The ranking or position that is considered inferior or less prestigious within a social or organizational hierarchy.
Higher Status
Describes a position of greater power, respect, or social standing compared to others.
Fundamental Attribution Error
The tendency for people to over-emphasize personality-based explanations for behaviors observed in others while underestimating the influence of external factors.
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