Due to a Weakness Observed in Internal Control Over Recording

question 31

Multiple Choice

Due to a weakness observed in internal control over recording retirements of equipment, the auditor may decide to

• A) Inspect certain items of equipment in the plant and trace those items to the accounting records.
• B) Review the subsidiary ledger to ascertain whether depreciation was taken on each item of equipment during the year.
• C) Trace additions to the "other assets" account to search for equipment that is still on hand but no longer is being used.
• D) Select certain items of equipment from the accounting records and locate them in the plant.

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Definitions:

Fixed-Ratio

A schedule of reinforcement where a response is rewarded only after a specified number of responses, commonly used in both learning psychology and behavioral analysis.

Continuous

Without interruption or end, often describing processes or states that proceed over time without stopping.

Fixed-Interval

In the context of reinforcement schedules in psychology, it refers to providing reinforcement after a predetermined, constant period of time has passed.

Unconditioned Stimulus

in behavioral psychology, a stimulus that naturally and automatically triggers a response without the need for prior learning.