Which of the Following Is Not an Example of an Initial

question 26

Multiple Choice

Which of the following is not an example of an initial procedure to be performed before other substantive tests are performed?

• A) Tracing beginning balances in the general ledger to the closing balances in the prior year's trial balance.
• B) Summing and agreeing detail balances in subsidiary ledgers to the general ledger.
• C) Referring to prior year's workpapers.
• D) Understanding the economic substance of transactions.
• E) Ascertaining the accounting principals used in the preceding period.

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Definitions:

Spontaneous Recovery

A phenomenon in learning where a previously extinguished response re-emerges after a pause in exposure to the conditioning stimulus.

Learned Response

A behavior developed as the result of conditioning, where an individual learns to respond in a certain way to a specific stimulus.

CS (Conditioned Stimulus)

A stimulus that was neutral but becomes associated with an unconditioned stimulus to elicit a conditioned response in classical conditioning.

Classical Conditioning

A learning process that creates associations between a naturally occurring stimulus and a previously neutral stimulus.