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What Procedures Should an Auditor Perform for a Positive Confirmation

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Essay

What procedures should an auditor perform for a positive confirmation that is not returned by the client's customer?


Definitions:

Law Of Effect

Thorndike’s principle that behaviors followed by favorable consequences become more likely.

Biological Predispositions

Innate tendencies or genetic influences that predispose individuals to certain behaviors, diseases, or psychological disorders.

Latent Learning

Learning that occurs without any obvious reinforcement of the behavior or associations that are learned until there is an incentive to demonstrate it.

Conditioned Reinforcement

A process where a stimulus strengthens a behavior because it is associated with a primary reinforcer.

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