What Audit Strategy Is the Auditor Likely to Adopt If

question 15

Essay

What audit strategy is the auditor likely to adopt if at the planning stage, control risk is assessed as less than high?

---

Definitions:

Discrimination Learning

A cognitive process where an individual learns to respond differently to various stimuli that are not identical.

Excitatory Generalization

The process whereby a conditioned response is observed not only to the conditioned stimulus but also to stimuli that are similar to the conditioned stimulus.

Inhibitory Generalization

Inhibitory generalization refers to the process whereby learned inhibition to a certain stimulus is generalized to other similar stimuli.

Stimulus Contrast

The difference in intensity or quality between two stimuli, which can affect perception and behavioral responses.