When Evaluating the Results of Substantive Audit Procedures, Auditors Run

question 20

Multiple Choice

When evaluating the results of substantive audit procedures, auditors run the sampling risk(s) of

• A)Assessing control risk too high or too low.
• B)Incorrect acceptance and incorrect rejection of the population.
• C)Assessing control risk too low only.
• D)Incorrect acceptance of the population only.

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Definitions:

Reinforcement

A concept in behavioral science where the probability of a behavior occurring is increased by following it with a positive or negative stimulus.

Fixed Interval Schedule

A type of conditioning schedule where rewards (reinforcements) are provided at fixed time intervals, regardless of the behavior's occurrence.

Reinforcement Theory

A psychological perspective emphasizing that behavior can be shaped by controlling the outcomes and consequences of that behavior.

Behavior

Actions, reactions, or conduct of individuals, often studied in psychology and behavioral sciences.