The Auditor Can Often Obtain Sufficient Appropriate Evidence in the Audit

question 55

Essay

The auditor can often obtain sufficient appropriate evidence in the audit of a tax provision without the use of a specialist. However, several situations may indicate a need for the auditor to involve a tax specialist. Identify three of these situations.

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Definitions:

Conditioned Response

A learned response to a previously neutral stimulus that becomes associated with a conditioned stimulus.

Conditioned Stimulus

A previously neutral stimulus that, after association with an unconditioned stimulus, evokes a conditioned response.

Stimulus Generalization

A phenomenon in learning where a response is elicited by stimuli that are similar but not identical to the original conditioned stimulus.

Discrimination

Discriminatory behavior or unfair treatment towards various groups, particularly based on racial, age, or gender differences.