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The external auditor is responsible for establishing and maintaining the internal control system.
Conditioned Stimulus
A stimulus that initially has no inherent value but acquires significance and the ability to elicit a response through its association with an unconditioned stimulus.
Unconditioned Stimulus
In classical conditioning, a stimulus that naturally and automatically triggers an unconditioned response without prior learning.
Conditioned Response
A learned reaction to a previously neutral stimulus that has been repeatedly presented along with an unconditioned stimulus.
Unconditioned Response
An automatic, innate reaction to a stimulus that does not depend on prior learning or conditioning.
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