For a Particular Assertion, Control Risk Is the Risk That

question 9

Multiple Choice

For a particular assertion, control risk is the risk that:

• A) a material misstatement will occur in the accounting process.
• B) controls will not detect a material misstatement that occurs.
• C) audit procedures will fail to detect a weak control system.
• D) the prescribed control procedures will not be applied uniformly.
• E) an immaterial misstatement will occur in the accounting process.

---

Definitions:

Reinforcement

Any event that strengthens or increases the probability of a response by providing a desirable outcome for an action.

Appetitive

pertains to or arouses an organism's natural desire or appetite, typically referring to positive or pleasurable stimuli.

Terminal

Often used to describe the final stage of a disease where recovery is not expected, or the end point of an experiment or procedure.

Operant Conditioning

A method of learning that occurs through rewards and punishments for behavior, encouraging the subject to associate behaviors with consequences.