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Below Is a List of Events That Occur Throughout an Audit

question 4

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Below is a list of events that occur throughout an audit examination.Indicate,using the correct letter,the time period during which these events are most likely to occur.An event may occur in more than one time period.
A.Prior to the date of the financial statements.
B.Between the date of the financial statements and the date of the auditors' report.
C.Between the date of the auditors' report and the audit report release date.
D.After the audit report release date.1___.Subsequently discovered facts.2___.Roll-forward work.3___.Attorney letters.4___.Interim testing relating to substantive procedures.5___.Preparation of proposed adjusting journal entries.6___.Dual dating for subsequently discovered facts.7___.Communications with the individuals charged with governance.8___.Written representations.9___.Identification of subsequent events.10___.Interim testing related to tests of controls.

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Definitions:

Operant Conditioning

A method of teaching in which a behavior's force is changed through the application of incentives or disciplinary measures.

Classical Conditioning

A learning process that involves creating associations between a naturally occurring stimulus and a previously neutral stimulus.

Operant Conditioning

Is a learning process through which the strength of a behavior is modified by reinforcement or punishment.

Unconscious Process

Mental activities of which individuals are not aware, influencing behaviors and perceptions without conscious realization.

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