Which of the Following Is Not a Required Disclosure Pertaining

question 38

Multiple Choice

Which of the following is not a required disclosure pertaining to payments made to auditors?

• A) the amounts paid to an auditor for an audit of financial statements of the entity
• B) the amounts payable to an auditor for a review of financial statements of the entity
• C) the amounts paid to assurors of corporate sustainability reports
• D) the nature of each of the non-audit services provided by the auditor

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Definitions:

Resistance To Extinction

The persistence of a learned behavior even after reinforcement is no longer presented, often observed in conditioning studies.

Negative Reinforcement

Negative reinforcement is a behavioral principle where the removal of an undesirable or unpleasant stimulus following a behavior increases the likelihood of that behavior occurring again in the future.

Punishment

A concept in behaviorism that involves applying an unpleasant stimulus or removing a pleasant stimulus to decrease the likelihood of a behavior being repeated.

Rewarding Stimulus

A stimulus that increases the likelihood of a particular behavior by providing a positive outcome or pleasure when the behavior is performed.