The Auditor Is More Likely to Use Audit Sampling When

question 98

Multiple Choice

The auditor is more likely to use audit sampling when _______.

• A)professional standards expect the auditor to perform certain audit procedures
• B)evidence to support the audit test is not available in electronic form
• C)the audit population is relatively small and can efficiently be tested using traditional audit tests
• D)All of these answer choices are correct.

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Definitions:

Shaping

In psychology, shaping is a technique used in behavior modification that involves reinforcing behaviors that are progressively closer to the desired behavior.

Behavior Therapy

A type of psychotherapy that treats mental disorders by modifying observable behaviors and uses techniques based on principles of learning.

Operant Conditioning Procedures

A method of learning that uses rewards and punishments to increase or decrease the likelihood of a behavior.

Self-efficacy

The belief in one's ability to succeed in specific situations or accomplish a task.