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What Are the Features of a High-Quality Audit Program for Substantive

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What are the features of a high-quality audit program for substantive testing?


Definitions:

Disequilibrium

The state of being out of balance or lacking stability, often used in contexts of cognitive development or economics.

Assimilation

In cognitive development, it's the process of taking in new information and incorporating it into existing cognitive schemas.

Accommodation

Adjusting one's behaviors or actions to incorporate the needs or expectations of others, or making physical space suitable for some purpose.

Conservation

The realization that altering an object’s or substance’s appearance does not change its basic properties.

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