Auditors Must Keep a Questioning Mind When Analyzing Management Responses

question 26

True/False

Auditors must keep a questioning mind when analyzing management responses to inquiry,and auditors should strive to obtain corroborating evidence before accepting management's responses.

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Definitions:

Spontaneous Recovery

Refers to the reappearance of a previously extinguished response after a period of no exposure to the conditioned stimulus.

Latent Learning

The process of learning that occurs without any obvious reinforcement of the behavior or associations that are learned.

Unconditioned Stimulus

In classical conditioning, a stimulus that naturally triggers a response without any need for prior learning.

Conditioned Stimulus

A previously neutral stimulus that, after becoming associated with an unconditioned stimulus, elicits a conditioned response.