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Examples of a Client Not Using Prenumbered Receiving Reports, a Client

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Examples of a client not using prenumbered receiving reports, a client not recording acquisitions until cash disbursements are actually made, and because of cash shortages paying bills several months after their due date generally force the auditor to perform more extensive substantive testing of the details of accounts payable.


Definitions:

Primary Reinforcers

These are naturally reinforcing stimuli, such as food or water, that satisfy biological needs and do not require learning to become effective.

Secondary Reinforcers

Stimuli that do not naturally provide reinforcement but have acquired reinforcing qualities through being associated with primary reinforcers.

Tertiary Reinforcers

Stimuli that have become rewarding through their association with secondary reinforcers and are used to motivate behavior, such as money, grades, or tokens.

Skinner

B.F. Skinner, an American psychologist best known for his work in behaviorism and the development of the theory of operant conditioning.

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