Which One of the Following Is Not an Audit Procedure

question 39

Multiple Choice

Which one of the following is not an audit procedure used when testing restructuring charges?

• A)Review current and proposed financial accounting standards to determine if changes have occurred in accounting for restructuring.
• B)Evaluate the qualifications of management.
• C)Mathematically test the estimates.
• D)Review and independently test the estimates by reviewing (a)contracts, (b)appraisals for property or estimates from investment bankers,and (c)severance contracts.

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Definitions:

Immediate Reinforcement

The prompt delivery of a reward or consequence following a behavior, which increases the likelihood of that behavior being repeated.

Modeling

Modeling refers to the process of representing, simulating, or teaching behavior, skills, or processes by example.

Respondent Behavior

Behavior that occurs as a direct response to a specific stimulus without conscious thought.

Spontaneous Recovery

In psychology, the reappearance of a conditioned response after a delay or period of extinction.