The Most Common Case in Which Conditions Beyond the Client's

question 73

Multiple Choice

The most common case in which conditions beyond the client's and auditor's control cause a scope limitation is an engagement:

• A) where the auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.
• B) agreed upon after the client's balance sheet date.
• C) where the client won't allow the auditor to confirm receivables for fear of offending its customers.
• D) where the client is going through bankruptcy.

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Definitions:

Positive Reinforcer

A stimulus that increases the probability of a behavior being repeated by providing a rewarding outcome.

Punishment

A consequence that follows an undesirable behavior, with the intent of reducing or eliminating that behavior.

Reinforcers

Stimuli, events, or conditions that increase the likelihood of a behavior being repeated.

Self-Modification Program

A self-directed plan designed to change one's behavior or habits through a structured process of self-observation, goal-setting, and reinforcement.