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Abstinence Violation Effect AVE

As AVE is a form of all-or-nothing thinking, some may argue that it is a person’s outlook, not abstinence itself, that is harmful. But in cases in which a person is prone to this cognitive distortion, abstinence may not be the healthiest approach to take. Other research reveals...
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Audit risk P7 Advanced Audit and Assurance ACCA Qualification Students

It is also more likely when significant estimates must be included in transactions, where an estimation error can be made. Inherent risk is also more likely when the transactions in which a client engages are highly complex, and so are more likely to be completed or recorded...
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