In Using the Work of a Specialist, an Auditor Referred

question 543

Multiple Choice

In using the work of a specialist, an auditor referred to the specialist's findings in the auditor's report. This would be an appropriate reporting practice if the:

• A) Client is not familiar with the professional certification, personal reputation, or particular competence of the specialist.
• B) Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter regarding the financial statements.
• C) Auditor understands the form and content of the specialist's findings in relation to the representations in the financial statements.
• D) Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the specialist.

Recognize ethology as a field of study and identify key contributors.

Discuss autism spectrum disorders, their forms, and implications.

Explain the concept of secure attachment and its benefits.

Understand methods for assessing self-concept and the effects of child maltreatment.

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Definitions:

Extinction

In psychology, the gradual weakening and eventual disappearance of a conditioned response when the conditioned stimulus is no longer paired with the unconditioned stimulus.

Negative Reinforcement

A behavioral principle where the removal of an unfavorable condition strengthens a desired behavior.

Conditioned Stimulus

Conditioned stimulus is a previously neutral stimulus that, after becoming associated with an unconditioned stimulus, eventually comes to trigger a conditioned response.

Neutral Stimulus

An initially inactive stimulus that, through association, acquires the capacity to evoke a conditioned response.