The Tests of Controls and Substantive Tests of Transactions Section

question 5

True/False

The tests of controls and substantive tests of transactions section of the audit program normally includes a descriptive section documenting the understanding obtained about internal control.

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Definitions:

Conditioned Stimulus

A previously neutral signal that, through association with an unconditioned stimulus, comes to elicit a conditioned response as part of classical conditioning.

Cue Deflation Effect

When the extinction of a response to one cue leads to an increased reaction to the other conditioned stimulus

Salient Conditioned Stimulus

A stimulus that stands out and is easily noticeable making it more likely to be associated with an unconditioned stimulus in the process of learning.