If There Is a High Risk of Material Fraud Related

question 44

Multiple Choice

If there is a high risk of material fraud related to an assertion, _______.

• A)the auditor will want to test controls over that assertion
• B)the auditor will want to test controls over other assertions
• C)the auditor should request the audit be conducted by the internal audit function
• D)the auditor should withdraw from the engagement, to avoid risk exposure

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Definitions:

Common Physical Stimuli

This term describes environmental or sensory inputs that are frequently encountered and can affect behavior, such as light, sound, and temperature.

Indiscriminable Contingencies

These are situations where individuals cannot predict when their behavior will be reinforced, often leading to more consistent behavior.

Peer Group

A social group of individuals, often of a similar age, background, or social status, that influences an individual's attitudes and behavior.

Stimulus Generalization

The tendency for the conditioned response to be evoked by stimuli that are similar to the stimulus that was originally associated with the response.