At Least Two Major Accounting Bodies Have Begun to Reimage

question 15

Multiple Choice

At least two major accounting bodies have begun to reimage the accounting profession because of the following.

• A)A lack of basic accounting knowledge
• B)Faulty basic auditing practices
• C)Poor risk assessment practices
• D)A lack of competency with modern tools
• E)Three of the above

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Definitions:

Higher-order Conditioning

A form of learning in which a stimulus is first made meaningful or consequential for an organism through an initial step of learning, and then that stimulus is used as a basis for learning about some new stimulus.

Disinhibition

The reduction of inhibition, leading to an increase in spontaneous and unrestrained behavior, often as an effect of alcohol or neural damage.

Sensitization

An increased reaction to a stimulus following its repeated presentation, often observed in allergic reactions or in response to drugs.

Behavioral Contrast

The phenomenon where the rate of response to a stimulus changes significantly when the conditions of reinforcement for another stimulus are altered.