Auditors Can Respond to Deficiencies in Internal Control By

question 120

Multiple Choice

Auditors can respond to deficiencies in internal control by:

• A) expanding the tests of controls.
• B) reassessing preliminary assessment of control risk.
• C) expanding substantive tests of transactions.
• D) all of the above

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Definitions:

Smelled Food

The act of detecting the aroma of food, which can trigger physiological reactions such as salivation and influence appetite.

Operant Behavior

Behavior emitted spontaneously or voluntarily that operates on the environment to change it.

Respondent Behavior

Reactions that are automatic and involuntary, typically elicited by specific stimuli, contrasted with operant behavior, which is influenced by its consequences.

Extinguishable Behavior

A learned response that decreases in frequency or disappears when it is no longer reinforced in a behavioral psychology context.