The Test of Details of Balance Procedure That Requires the Auditor

question 32

Multiple Choice

The test of details of balance procedure that requires the auditor to account for unused inventory tag numbers to make sure none have been omitted is an attempt to satisfy the objective of

• A)allocation.
• B)existence.
• C)completeness.
• D)accuracy.

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Definitions:

Changing Criterion Design

This design involves systematically altering the criterion for reinforcement or success as the subject's behavior gradually approximates the target behavior.

Changing Conditions Design

A research design used in behavioral science to assess the effects of interventions under varying conditions or environments over time.

Carryover Effects

The continuation of a behavior change or learning from one situation or condition to another.

Stepwise Modification

A methodical approach to changing behavior or processes through small, incremental adjustments rather than drastic changes.