Which of the Following Testing Techniques Minimizes the Possibility That

question 4

Multiple Choice

Which of the following testing techniques minimizes the possibility that the auditors will contaminate a client's financial records?

• A)Test data.
• B)Integrated test facilities.
• C)Controlled programs.
• D)Tagging and tracing transactions.

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Definitions:

Imitate

The action of copying or mimicking the behaviors, actions, or characteristics of another individual or model.

Vicarious Punishment

Vicarious punishment occurs when an individual observes another being punished and then changes their own behavior to avoid experiencing the same consequences.

Discontinue

To bring an activity or process to an end or halt its continuity.

Observational Learning

Learning that occurs through observing the behaviors of others and the outcomes of those behaviors, without direct experience.