Examlex
Identify whether the following tests are substantive analytical procedures, tests of details of transactions, or tests of details of account balances.
1)Trace a sample of payroll checks to the master employee list to verify occurrence.
2)Recalculate the mathematical accuracy of a sample of payroll checks.
3)Test a sample of bank reconciliations for the payroll bank account.
4)Estimate sales commissions by applying commission formulas to recorded sales totals.
5)Compare amounts accrued to supporting documentation, such as payroll tax returns.
6)Compare payroll costs as a percentage of sales to industry data.
Slight Burn
A minor injury to skin caused by heat, electricity, chemicals, light, radiation, or friction.
Higher-order Conditioning
A conditioned response is linked to a new stimulus by associating the new stimulus with a previously conditioned stimulus.
Conditioned Stimulus
A previously neutral stimulus that, after association with an unconditioned stimulus, comes to trigger a conditioned response.
Neutral Stimulus
A stimulus that initially produces no specific response other than focusing attention before it is associated with an unconditioned stimulus.
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