Examlex
An auditor that exercises adequate professional skepticism will be less likely to overlook unusual circumstances,to over-generalize from limited audit evidence,or to use inappropriate assumptions in determining the nature,timing,and extent of audit procedures.
Analogical Thinking
A cognitive process of transferring information or meaning from a particular subject to another based on their similarity.
Metaphorical Thinking
A cognitive process that uses metaphor or symbolic comparison to understand and conceptualize complex ideas or phenomena by relating them to familiar objects or concepts.
Creativity
The ability to produce original and valuable ideas or solutions by thinking beyond established patterns or perspectives.
Incubation
Unconscious processing that works on a specific problem while the mind is otherwise occupied.
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