Which of the Following Is Not One of the Reasons

question 70

Multiple Choice

Which of the following is not one of the reasons that auditors provide only reasonable assurance on the financial statements?

• A) The auditor commonly examines a sample, rather than the entire population of transactions.
• B) Accounting presentations contain complex estimates which involve uncertainty.
• C) Fraudulently prepared financial statements are often difficult to detect.
• D) Auditors believe that reasonable assurance is sufficient in the vast majority of cases.

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Definitions:

Time-out

A behavioral modification technique that involves removing an individual from a potentially reinforcing situation to decrease undesirable behaviors.

Restitution Overcorrection

A behavioral strategy requiring an individual to repair the consequences of inappropriate behavior, often in a manner that is more demanding than the original context.

Positive Practice

A learning technique involving the repetition of a desired behavior multiple times to reinforce or improve skill acquisition.

Cafeteria

Generally refers to a type of food service location within schools, hospitals, or workplaces where people choose from various food options.