Which One of the Following Policies and Procedures Is NOT

question 17

Multiple Choice

Which one of the following policies and procedures is NOT required by ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information?

• A) leadership responsibilities for quality on audits
• B) remunerating the auditor fairly and responsibly
• C) ethical requirements (including independence)
• D) acceptance and continuance of client relationships and specific engagements

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Definitions:

Negative Reinforcement

A behavioral training technique where the removal of an undesirable or unpleasant stimulus following a particular behavior increases the likelihood of that behavior being repeated in the future.

Negative Punishment

Negative punishment, a concept in behavioral psychology, involves the removal of a desirable stimulus following an unwanted behavior, aiming to decrease that behavior's occurrence.

Positive Punishment

Adding an undesirable stimulus to decrease the likelihood of a behavior occurring again.

Operant Conditioning

A learning process where behavior is modified through reinforcement or punishment.