Which of the Following Are Ordinarily Designed to Detect Possible

question 53

Multiple Choice

Which of the following are ordinarily designed to detect possible material monetary errors in the financial statements?

• A) Tests of controls.
• B) Analytical procedures.
• C) Computer controls.
• D) Post-audit review of audit documents.

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Definitions:

Operant Conditioning

is a learning process through which the strength of a behavior is modified by reinforcement or punishment.

Classical Conditioning

A learning process in psychology where an automatic conditioned response is paired with a specific stimulus, originally discovered by Ivan Pavlov.

Law of Effect

A psychological principle stating that behaviors followed by positive outcomes are likely to be repeated, while those followed by negative outcomes are less likely to be repeated.

Negative Reinforcement

The process of increasing desired behaviors by removing or avoiding a negative stimulus.