In Verifying the Balance of Cash in Midtown Bank, Ann

question 33

Essay

In verifying the balance of Cash in Midtown Bank, Ann Moore began by footing the bank reconciliation prepared by the client. Next, she verified outstanding checks by tracing them to the check register. In addition, she compared the ending bank balance with the balance shown on the bank confirmation obtained directly from the bank. Ann also reviewed the bank statement for any unusual charges or credits. Finally, Ann asked the treasurer if there had been a proper cutoff of bank transactions at the balance sheet date.
REQUIRED: Identify the types of corroborating information obtained by Ann Moore and indicate the action that produced the evidence.

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Definitions:

Behaviorism

The view that psychology should be an objective science that studies behavior without reference to mental processes. Most psychologists today agree with the first part but not with the second part.

Spontaneous Recovery

The reappearance, after a pause, of an extinguished conditioned response.

Generalization

The tendency, once a response has been conditioned, for stimuli similar to the conditioned stimulus to elicit similar responses. In operant conditioning, generalization occurs when responses learned in one situation occur in other, similar situations.

Discrimination

The unfair or prejudicial treatment of different categories of people, often based on race, age, sex, or disability.