Audit Procedures Related to Contingent Liabilities Are Initially Focused on

question 18

Multiple Choice

Audit procedures related to contingent liabilities are initially focused on

• A) accuracy.
• B) completeness.
• C) existence.
• D) occurrence.

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Definitions:

Anecdotal Recording

A qualitative method of data collection where individual instances or occurrences are described in detail, often used in behavioral research to capture complex phenomena.

Interval Recording

A behavior recording technique that measures the occurrence or nonoccurrence of behavior within specified time intervals. The total observation time is divided into equal intervals, and the observer records whether the behavior occurs during those intervals.

Frequency Recording

A method of data collection in behavioral analysis that involves counting the number of times a specific behavior occurs within a set period.

Latency Recording

A variation of duration recording in which an observer records how long it takes a student to begin engaging in a behavior after the teacher instructs the student to perform it.