Examlex
After obtaining an understanding of the entity's internal control and assessing control risk, an auditor of a nonpublic company has decided not to perform additional tests of controls.Why would an auditor conclude that additional testing is not needed?
Extinction
In psychology, the gradual weakening and eventual disappearance of a conditioned response when the conditioned stimulus is no longer paired with the unconditioned stimulus.
Conditioned Stimulus
A previously neutral stimulus that, after being associated with an unconditioned stimulus, triggers a conditioned response.
Sound Of Tone
The auditory perception of a specific frequency or quality of sound, often related to music or speech.
Unconditioned Stimulus
In classical conditioning, a stimulus that unconditionally, naturally, and automatically triggers a response without prior learning.
Q17: Typically, which of the following are income
Q45: Tolerable deviation rate is the maximum rate
Q50: In the given table, match the concepts
Q59: The auditor may spend more time testing
Q64: Non-executive directors should ideally be _.<br>A)objective and
Q87: The audit risk model is presented as
Q106: Which of the following is a step
Q111: Auditors are required to obtain a sufficient
Q123: Interpretations provide additional guidance regarding the scope
Q142: If auditors determine a higher planning materiality