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An auditor's study and evaluation of the internal accounting control system made in connection with an annual audit is usually not sufficient to express an opinion on an entity's system because:
Conditioned Stimulus (CS)
A neutral stimulus that, once paired with an unconditioned stimulus, triggers a conditioned response.
Blocking Effect
A phenomenon in which a previously learned association prevents the acquisition of a new association involving the same stimulus.
Conditional Response
A conditioned reaction to a once neutral stimulus that has become associated with an unconditioned stimulus through repeated pairing.
Anticipatory Response
A reaction that occurs in anticipation of an upcoming event or stimulus, often based on previous experiences or expectations.
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