An Auditor Selected Items for Test Counts While Observing a Client's

question 28

Multiple Choice

An auditor selected items for test counts while observing a client's physical inventory. The auditor then traced the test counts to the client's inventory listing. This procedure most likely obtained evidence concerning management's balance assertion of

• A)rights and obligations.
• B)completeness.
• C)existence.
• D)accuracy and valuation.

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Definitions:

Negative Reinforcers

Stimuli that, when removed after a behavior, increase the likelihood of that behavior being repeated in the future.

Generalization

The process of applying the outcome of a particular instance to a broader range of similar instances.

Cognitive Processes

Cognitive processes encompass the mental actions involved in acquiring, processing, and storing knowledge, including perception, memory, thought, and problem-solving.

Primary Reinforcers

Innate reinforcing stimuli that satisfy biological needs, such as food, water, and warmth, which are effective in shaping behavior.