Which of the Following Audit Techniques Would the Auditor Use

question 1

Multiple Choice

Which of the following audit techniques would the auditor use to test the completeness of sales (i.e. ,test whether shipments have been billed to customers) ?

• A)trace shipping documents to duplicate sales invoices
• B)trace duplicate sales invoices to shipping documents
• C)match data file versions of sales invoices to paper records
• D)look at subsequent payments after the year end for payments for outstanding invoices

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Definitions:

Fixed-Interval Reinforcement

A schedule of reinforcement where the first response is rewarded only after a specified amount of time has elapsed, used in behavioral psychology.

Positive Punishments

A form of behavior modification that involves adding an unpleasant stimulus to decrease a behavior.

Negative Reinforcers

A process in behavior modification where the removal or avoidance of an unpleasant stimulus increases the likelihood of a behavior being repeated.

Behavioral Technology

The application of behavioral science principles to the development and implementation of technological solutions to modify human behavior.