When Auditors Allocate the Preliminary Judgment About Materiality to Account

question 81

Multiple Choice

When auditors allocate the preliminary judgment about materiality to account balances, the materiality allocated to any given account balance is referred to as:

• A)the materiality range.
• B)the error range.
• C)tolerable materiality.
• D)performance materiality.

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Definitions:

Reinforcement

A process in operant conditioning where a behavior is strengthened by the outcome that follows it, whether it is a reward (positive reinforcement) or the removal of a negative condition (negative reinforcement).

DRH Schedule

Differential Reinforcement of High rates of behavior is a schedule of reinforcement where high rates of a specific behavior are reinforced.

Reinforcement

A process in behaviorism that increases the likelihood of a behavior repeating by applying a stimulus following that behavior.

DRL Schedule

A type of reinforcement schedule where a response is only reinforced if it occurs after a specified amount of time has passed since the last reinforced response.