An Auditor Manually Calculates Accumulated Depreciation on a Delivery Van

question 1

Multiple Choice

An auditor manually calculates accumulated depreciation on a delivery van and compares her calculation with accounting records.This is an example collecting audit evidence by

• A) confirmation.
• B) reperformance.
• C) vouching.
• D) analytical review.

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Definitions:

Extinction

In psychology, the process through which a conditioned response decreases or disappears as a consequence of repeated exposure to the conditioned stimulus without the unconditioned stimulus.

Stimulus Discrimination

The learned ability to distinguish between a conditioned stimulus and other stimuli that have not been paired with an unconditioned stimulus.

Conditioned Stimulus

A previously neutral stimulus that, after being repeatedly paired with an unconditioned stimulus, elicits a conditioned response.

Backward Conditioning

A conditioning process where a conditioned stimulus (CS) is presented after the unconditioned stimulus (US), often resulting in a weaker learned association.