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What Are the Four Things Required of an Auditor to Obtain

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Essay

What are the four things required of an auditor to obtain reasonable assurance that are outlined in the Performance section of the Principles Underlying an Audit Conducted in Accordance with GAAS?


Definitions:

Stimulus

Any object or event that elicits a sensory or behavioral response in an organism.

Just Noticeable Difference (jnd)

The minimum amount by which stimulus intensity must be changed in order to produce a noticeable variation in sensory experience.

Psychophysiological Judgment

A process of evaluating psychological phenomena through physiological responses.

Signal Detection Task

A psychological test that measures the ability to differentiate between information-bearing patterns and random patterns that distract from the information.

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