For a Change in Accounting Principles That Management Does Not

question 105

True/False

For a change in accounting principles that management does not justify to the auditor,the auditor will likely choose between a qualified and an adverse opinion.

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Definitions:

Conditioned Response

A learned reaction to a stimulus which occurs because of previous conditioning.

Operant Conditioning

A method of learning that employs rewards and punishments for behavior, leading to the increase or decrease of certain behaviors over time.

Extinction

In psychology, extinction refers to the gradual weakening and eventual disappearance of a learned response, often due to the absence of reinforcement that initially established the response.

Conditioned Stimulus

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