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CAS 620 Using the Work of an Auditor's Expert Providguidelinfor

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CAS 620 Using the Work of an Auditor's Expert providguidelinfor auditors when using the work of an expert. Identify examplof situations where auditors may use experts and evaluate the benefits and risks associated in each situation. CASE


Definitions:

Cognitive Techniques

Methods used in cognitive therapy to change negative patterns of thought, thereby affecting a person's mood, emotions, and behavior.

Counterconditioning Techniques

Strategies used in behavior therapy to replace undesirable behaviors with more desirable ones through conditioning.

Cognitive-Behavior Modification

An approach to psychotherapy that combines cognitive and behavioral techniques to modify dysfunctional emotions, behaviors, and thoughts.

Systematic Desensitization

A behavior therapy used to reduce phobic or anxiety responses through gradual exposure to the feared object or situation, combined with relaxation or coping techniques.

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