Auditors Conclude That the Omission of a Substantive Procedure Considered

question 41

Multiple Choice

Auditors conclude that the omission of a substantive procedure considered necessary at the time of the examination may impair their present ability to support the previously-expressed opinion. Auditors need not try to perform the omitted procedure if

• A)the risk of adverse publicity or litigation is low.
• B)some financial statement users are currently relying on the auditors' reports.
• C)the auditors' opinion was qualified because of a departure from generally accepted accounting principles.
• D)the results of other procedures that were applied at the time compensated adequately for the omitted procedure by providing sufficient appropriate evidence.

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Definitions:

Delayed Conditioning

A classical conditioning process where the conditioned stimulus begins before the unconditioned stimulus and continues until the unconditioned stimulus starts, facilitating the association between the two.

Pavlovian Conditioning

Also known as classical conditioning, it is a learning process that occurs when two stimuli are repeatedly paired: a neutral stimulus and one that evokes a natural response.

Joseph Wolpe

A South African psychiatrist known for developing systematic desensitization, a method used in behavior therapy to treat phobias and other anxiety disorders by gradually exposing the patient to the anxiety source.

Mary Cover Jones

An early psychologist known for her work in counter-conditioning, effectively using this technique to cure phobias.