If the Client's Internal Control for Recording Sales Returns and Allowances

question 84

Multiple Choice

If the client's internal control for recording sales returns and allowances is evaluated as effective:

• A) all sales returns must be confirmed with the customer.
• B) a sample of sales returns and allowances subsequent to closing date are examined
• C) all sales returns must be traced to supporting documentation.
• D) a larger sample is needed to verify cutoff.

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Definitions:

Counterconditioning

A behavior therapy technique aiming to replace undesirable behaviors with more desirable responses.

Systematic Desensitization

A behavioral therapy technique used to help individuals overcome fears and anxieties by gradual exposure to the feared object or situation combined with relaxation techniques.

Counterconditioning Procedures

Techniques used in behavior therapy to replace a negative or unwanted response to a stimulus with a positive one.

Mary Cover Jones

An early psychologist known for her work in desensitization therapy, helping to lay the foundation for behavior therapy.