Which of the Following Provides the Best Method of Obtaining

question 56

Multiple Choice

Which of the following provides the best method of obtaining an understanding of a continuing client's business for planning an audit?

• A)Performing tests of details of transactions and balances.
• B)Reviewing prior year audit documentation and the permanent file for the client.
• C)Reading specialized industry journals.
• D)Reevaluating the client's internal control environment.

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Definitions:

Self-Modification

The ability or process of changing oneself or one's behavior through personal effort or intervention.

Positive Reinforcer

A stimulus that, when presented after a behavior, increases the likelihood of that behavior occurring again in the future.

Target Behavior

A specific action or set of actions that therapy or behavior modification attempts to change or improve.

Positive Reinforcement

A process in behavioral psychology where the introduction of a favorable stimulus increases the likelihood of a behavior being repeated.