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In the audit of interest-bearing debt auditors identify audit objectives and then determine appropriate audit procedures.
a.List the audit objectives for substantive tests of interest-bearing debt.
b.List seven substantive tests for interest-bearing debt to help the auditors meet the audit objectives.
Behavior Modification
The use of empirical and experimental methods to change or modify human behavior through various techniques and interventions based on principles of learning.
Token Economy
A behavioral modification technique based on systematic reinforcement using tokens that can be exchanged for desired items or privileges.
Institutionalized Patients
Individuals who are living in an institution such as a hospital or prison, especially for long periods, due to mental illness, criminal behavior, or other reasons.
Cognitive-behavioral Therapy
A psycho-social intervention that aims to improve mental health by focusing on changing unhelpful cognitive distortions and behaviors.
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