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Analytical procedures do not need to be performed at the end of the audit as these procedures should have been already performed in the beginning of the audit and as a substantive test during the audit.
General Systems Theory
A conceptual framework proposing that complex systems share organizing principles, regardless of their nature, allowing interdisciplinary approaches to problem-solving.
Adaptation-Level Theory
An approach in psychology that suggests people adapt to new stimuli by adjusting their expectations, leading to a new level of normalcy or adaptation.
Cosmic Theory
Cosmic Theory relates to hypotheses and models that describe the origin, development, and larger structures of the cosmos.
Self-Consciousness
The awareness of oneself as an individual, including one's thoughts, feelings, and physical presence.
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