Examlex
No reference is made in the auditor's report to other auditors who perform a portion of the audit when I. The other auditor audited an immaterial portion of the audit.
II) The other auditor is well known or closely supervised by the principle auditor.
III) The principle auditor has thoroughly reviewed the work of the other auditor.
Manifest Conflict
Open and observable conflicts or disagreements between individuals or groups within an organization.
Antecedents
Refers to events or conditions that precede and influence the occurrence of certain behaviors or outcomes.
Perceived Conflict
A situation where an individual or group believes there is a discrepancy or opposition between themselves and others, regardless of whether it is objectively present.
Antecedent Conditions
Pre-existing factors or states that influence the outcome or nature of processes or events.
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