Which of the Following Is Not True Relating to the Auditors

question 21

Multiple Choice

Which of the following is not true relating to the auditors' observation of the client's physical inventory?

• A) The auditors should evaluate the client's planning of the physical inventory.
• B) The auditors should make certain that consigned items from suppliers are included in physical inventory totals.
• C) The auditors should evaluate the adequacy of the client's counting procedures.
• D) The auditors should take test counts of the client's inventory.

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Definitions:

Extinction

In psychology, the process through which a conditioned response diminishes and eventually disappears as a result of the conditioned stimulus being presented without the unconditioned stimulus.

Conditioned Response

The learned response to a previously neutral stimulus that has become associated with an unconditioned stimulus in classical conditioning.

Food

Any nutritious substance that people or animals eat or drink to maintain life and growth.

Extended Exposure

A therapeutic technique involving repeated, prolonged contact with a feared stimulus, aiming to reduce anxiety or distress associated with it.