Which of the Following Is a Weakness of Observation as Audit

question 326

Multiple Choice

Which of the following is a weakness of observation as audit evidence?

• A) It cannot be used to test the completeness assertion.
• B) It cannot be used to test the existence assertion.
• C) It cannot be used to test the occurrence assertion.
• D) It cannot be relied upon because the evidence is not persuasive.

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Definitions:

Classical Conditioning

A learning mechanism where the consistent association of two stimuli leads to a response, initially evoked by the second stimulus, being evoked by the first stimulus alone over time.

Extinction

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

Discrimination

Unjust or prejudicial treatment of different categories of people, especially on the grounds of race, age, or sex.

Latent Learning

The process of learning that occurs without any immediate or apparent reinforcement, which becomes apparent only when there is a reason to demonstrate it.