According to Auditing Standards, External Auditors' Responsibilities for Indirect Noncompliance

question 29

Multiple Choice

According to auditing standards, external auditors' responsibilities for indirect noncompliance do not include:

• A)designing audit procedures to detect noncompliance in the absence of specific information brought to the auditors' attention.
• B)performing audit procedures when specific information indicates that possible noncompliance may have a material indirect effect on financial statements.
• C)considering the qualitative materiality of known and suspected noncompliance.
• D)obtaining written management representations concerning the absence of violations of laws and regulations.

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Definitions:

Indirectly

Occurring in a roundabout way without a direct connection or straightforward path.

Discriminative Stimuli

Stimuli that signal the availability of reinforcement or punishment, guiding behavior in learning processes.

Operant Behaviour

A type of learning where behavior is controlled by consequences, including rewards and punishments.

Conditioning Principles

Conditioning Principles involve the processes of learning associations between environmental stimuli and behavioral responses, integral to both classical and operant conditioning.