An Auditor Selects a Sample from the File of Shipping

question 10

Multiple Choice

An auditor selects a sample from the file of shipping documents to determine whether invoices were prepared. This test is to satisfy the audit objective of

• A) accuracy.
• B) existence.
• C) control.
• D) completeness.

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Definitions:

Human Behavior

encompasses the wide range of behaviors exhibited by humans and is influenced by culture, attitudes, emotions, values, ethics, authority, rapport, hypnosis, persuasion, coercion, and genetics.

Extinction

In behavior psychology, the process where a conditioned response decreases in frequency and eventually disappears when the reinforcement is withdrawn.

Punishment

A consequence given in response to an action or behavior that is deemed unacceptable, with the intent to discourage such behavior in the future.

Determined Behavior

Behavior that is purposeful and focused on achieving specific goals.