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Assuming an Auditee Is Considered Low-Risk, the Auditor Is Required

question 158

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Assuming an auditee is considered low-risk, the auditor is required to express an opinion on compliance on major programs, which must add up to 50 percent of federal funds expended by the auditee.


Definitions:

Conditioned Stimulus

A previously neutral stimulus that, after being paired with an unconditioned stimulus, elicits a conditioned response.

Operant Conditioning

A process of behavioral adjustment where the level of an action is modified through the application of rewards or punishments.

Extinction

In psychology, the gradual weakening and disappearance of a conditioned response tendency.

Reinforcement

A concept in behavioral psychology where a behavior is strengthened or increased by following it with a positive or rewarding stimulus.

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