To Ensure That Audit Partners Do Not Become Entrenched, Sarbanes-Oxley

question 3

Multiple Choice

To ensure that audit partners do not become entrenched, Sarbanes-Oxley requires audit firms to change audit partners at least once every __________ years.

• A) three (3)
• B) five (5)
• C) seven (7)
• D) ten (10)

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Definitions:

CS

is an abbreviation that can stand for conditional stimulus in behavioral psychology, representing a previously neutral stimulus that, after being paired with an unconditioned stimulus, elicits a conditioned response.

Extinction

In behavioral psychology, the gradual weakening and disappearance of conditioned response when it is no longer reinforced.

Experimental Neurosis

A pattern of erratic or maladaptive behavior in animals caused by exposure to unpredictable and uncontrollable events, used as a model to study human neuroses.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.