The Primary Auditor Who Relies on a Secondary Auditor

question 59

Multiple Choice

The primary auditor who relies on a secondary auditor

• A) is responsible for any deficiencies in the secondary auditor's work.
• B) will mention the name of the secondary auditor if he or she decides that an unqualified opinion is appropriate.
• C) will never mention the name of the secondary auditor in his or her report even if the report is qualified.
• D) has no responsibility for checking the work of the secondary auditor.

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Definitions:

Stimulus Generalization

A process in conditioning where a response to a specific stimulus becomes associated with other stimuli that are similar to the original stimulus.

Poisonous Frog

A type of frog that secretes toxins through its skin as a defense mechanism against predators.

Classical Conditioning

A learning mechanism whereby two stimuli are regularly connected; the reaction, first triggered by the second stimulus, ends up being triggered by the first stimulus only.

Stimulus Generalization

A learning process in which a response to one stimulus becomes associated with other similar stimuli, leading to a similar response.