Which of the Following Items Are Registered Audit Firms Not

question 14

Multiple Choice

Which of the following items are registered audit firms not required to report to the audit committee?

• A)Critical accounting policies and practices.
• B)Alternative treatments of financial information within generally accepted accounting principles that have been considered by management,as well as the preferred treatment of the audit firm.
• C)A list of all audit procedures performed.
• D)Significant written communications between the audit firm and management.

---

Definitions:

Negative Reinforcement

A reinforcement procedure in which a response is followed by the removal, delay, or decrease in intensity of an unpleasant stimulus; as a result, the response becomes stronger or more likely to occur.

Primary Reinforcer

A stimulus that is inherently reinforcing, typically satisfying a physiological need; an example is food.

Secondary Reinforcer

A stimulus that has acquired reinforcing properties through association with other reinforcers.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.