A Predecessor Auditor Who Has Been Contacted by a Successor

question 82

True/False

A predecessor auditor who has been contacted by a successor auditor for information about the client does not have to obtain permission from the former client before providing any confidential information to the successor auditor because the confidentiality requirement does not extend to former clients.

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Definitions:

Positive Punishment

Adding an undesirable stimulus to decrease the likelihood of a behavior occurring again.

Operant Conditioning

A learning process where behavior is modified through reinforcement or punishment.

Classical Conditioning

A method of acquiring knowledge through the linkage between an external stimulus and an innate stimulus, which yields a reactive behavior.

Positive Reinforcement

A method in behavior modification that involves rewarding a desired behavior, thereby increasing the likelihood that the behavior will happen again.