List the Audit Procedures Outlined in CAS 240 That the Auditor

question 21

Essay

List the audit procedures outlined in CAS 240 that the auditor should perform to address the risk of management override of controls.

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Definitions:

Negative Reinforcement

A behavioral principle where the removal of an unpleasant stimulus following a desired behavior increases the likelihood of the behavior occurring again.

Positive Reinforcement

A method of strengthening desired behaviors by presenting a desirable stimulus after the behavior occurs.

Probability

A measure or estimation of how likely it is that an event will occur, expressed as a number between 0 and 1, where 1 denotes certainty.

Avoidance Learning

A learning process by which an individual learns a behavior or response to avoid an unpleasant stimulus or situation.