In What Countries Would One Expect Auditing Standards to Evolve

question 56

Multiple Choice

In what countries would one expect auditing standards to evolve based on the needs perceived by the auditing profession?

• A) Code law countries
• B) Members of the European Union
• C) Countries that follow common law
• D) Countries with strong accounting laws

---

Definitions:

Bobo Doll Experiment

A social psychology experiment conducted by Albert Bandura, demonstrating that children can learn aggressive behaviors from observing adults.

Token Reinforcement

A system of behavior modification based on the systematic reinforcement of target behavior, wherein tokens are given as rewards which can be exchanged for desired items or privileges.

Symbolically Represent

To stand for, denote, or signify something through symbols or allegories, allowing for abstract concepts to be conveyed in a understandable manner.

Retain Behavior

The process of maintaining or persevering with certain behaviors over time, often influenced by learning and experience.