What Two Skills That Public Accountants Possess Are Most Critical

question 8

Essay

What two skills that public accountants possess are most critical to assurance services? Why?

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Definitions:

Anticipating Emotions

The process of predicting one's emotional reactions to future events or situations.

Affect-as-information Theory

The affect-as-information theory suggests that people use their current emotions as valuable information when making judgments and decisions, assuming these emotions provide cues about the environment.

Affect-as-information Theory

The theory suggesting that people use their current emotional states to make judgments and appraisals, even if they are unaware of those emotional influences.

Current Moods

The emotional state or feeling that a person is experiencing at the present moment.