In an Audit, the Auditor Has a Requirement to Address

question 15

Multiple Choice

In an audit, the auditor has a requirement to address risk assessment with respect to:

• A) The design and performance of audit procedures to respond to assessed risks
• B) Whether the standards close the expectation gap
• C) The role and responsibilities of the audit committee in preventing fraud
• D) Ensuring that no fraud occurred for the period under audit

---

Definitions:

Shaping

A method of behavior training in which positive reinforcement is used to gradually guide an individual toward a desired behavior.

Positive Reinforcement

A process in behavioral psychology where the introduction of a rewarding stimulus following a desired behavior increases the likelihood of that behavior occurring in the future.

Secondary Reinforcement

A stimulus that gains its reinforcing power through its association with a primary reinforcer, such as praise, tokens, or money.

Operant Conditioning

A technique in education where the potency of an action is transformed by the use of encouragements or punishments.