Which of the Following Procedures Would Provide the Most Reliable

question 41

Multiple Choice

Which of the following procedures would provide the most reliable audit evidence?

• A)Inquiries of the client's accounting staff held in private.
• B)Inspection of pre-numbered client shipping documents.
• C)Inspection of bank statements obtained directly from the client's financial institution.
• D)Analytical procedures performed by auditors on the client's trial balance.

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Definitions:

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus.

Evoked Responses

Electrical potentials recorded from the nervous system following presentation of a stimulus, used to assess sensory function and neural pathways.

Extinction

The process by which stimuli lose their ability to evoke learned responses because the events that had followed the stimuli no longer occur. The learned responses are said to be extinguished.

Operant Conditioning

A method of learning that occurs through rewards and punishments for behavior, aiming at increasing or decreasing specific behaviors.