The Auditor's Primary Purpose in Auditing the Client's System of Internal

question 61

Multiple Choice

The auditor's primary purpose in auditing the client's system of internal control over financial reporting is

• A) to prevent fraudulent financial statements from being issued to the public.
• B) to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.
• C) to report to management that the internal controls are effective in preventing misstatements from appearing on the financial statements.
• D) to efficiently conduct the Audit of Financial Statements.

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Definitions:

Fixed-Interval

A schedule in operant conditioning where rewards or responses are provided after a consistent and predictable amount of time has passed.

Variable-Ratio

A schedule of reinforcement where a response is reinforced after an unpredictable number of responses. This schedule creates a steady, high rate of responding.

Fixed-Interval

A reinforcement schedule in which the first response after a certain time period has passed is rewarded.

Variable-Interval

A schedule of reinforcement where a response is rewarded after an unpredictable period of time has passed, promoting a steady, consistent response rate.