Auditors Are Willing to Accept a Higher Risk That Their

question 56

Multiple Choice

Auditors are willing to accept a higher risk that their audit procedures may not detect a material misstatement ________.

• A)when detection risk is high
• B)when control risk is high
• C)when detection risk is low
• D)when control risk is low

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Definitions:

Unconditioned Stimulus

A stimulus that elicits a natural, reflexive response without the need for prior conditioning.

Minimal Effects

Changes or impacts that are barely noticeable or have little to no significant influence on the overall condition or outcome.

Stimulus-Substitution Theory

Pavlov’s view that the pairing of the conditioned stimulus (CS) and unconditioned stimulus (UCS) allows the CS to elicit the unconditioned response (UCR) as the conditioned response (CR).

Brain Areas

Specific regions within the brain that have distinct functions or roles, such as the hippocampus for memory or the amygdala for emotion processing.