The Auditor Should Regularly Evaluate Clients in Respect of Specified

question 19

Multiple Choice

The auditor should regularly evaluate clients in respect of specified events to determine whether to continue the relationship.Which of the following is not a specified event that should prompt an evaluation?

• A)The expiration of a time period.
• B)A significant change in the business.
• C)A change in the audit partner.
• D)The existence of conditions that would lead that auditor to reject a client had those conditions existed at the time of the initial acceptance of the audit engagement.

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Definitions:

Continuous Reinforcement

A type of learning in which a desired behavior is reinforced every time it occurs, leading to faster acquisition of the behavior.

Intermittent Reinforcement

A conditioning schedule where a behavior is reinforced only some of the time, leading to more resistant and persistent responses.

Primary Reinforcement

A naturally rewarding stimulus, such as food or water, that satisfies a basic biological need and hence reinforces a behavior directly.

Secondary Reinforcement

A process in conditioning where a stimulus reinforces a behavior after it has been associated with a primary reinforcer.