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An Auditor Uses Their Professional Judgement When Determining the Nature,timing

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Essay

An auditor uses their professional judgement when determining the nature,timing and extent of audit procedures to use for each audit.Explain why the nature,timing and extent of audit testing are crucial factors in every audit.


Definitions:

Relational Theory

An analysis based on structures of meaningful social relationships that recur across cultures.

Cross-Cultural Agreement

The consensus or similarity in opinions, practices, or attitudes among people from different cultural backgrounds.

Schemas

Cognitive structures that organize knowledge, beliefs, and expectations, influencing perception, memory, and behavior.

Construals

The way in which people perceive, comprehend, and interpret the world around them.

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