Audit Objectives Set Forth by the United States Comptroller General

question 20

Essay

Audit objectives set forth by the United States Comptroller General in Government Auditing Standards (GAS or GAGAS)differ from the AICPA view (GAAS)as discussed in Chapter 11.Explain briefly how GAS audits might meet the information needs of taxpayers better than GAAS audits.Make clear what the two sets of objectives cover.

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Definitions:

Reinforcing Desired Behaviors

The process of encouraging and strengthening specific behaviors through positive outcomes or rewards.

Withholding Reinforcement

A behavioral modification technique where positive reinforcement is intentionally not provided to reduce or eliminate undesired behaviors.

Token Economy

A behavioral intervention that involves rewarding targeted behaviors with tokens, which can later be exchanged for privileges or items.

Intellectual Disabilities

A term describing individuals with significant limitations in both intellectual functioning and in adaptive behavior, which covers many everyday social and practical skills.