Which of the Following Is not a Primary Procedure Auditors

question 93

Multiple Choice

Which of the following is not a primary procedure auditors use to obtain sufficient knowledge about the design of the relevant controls and to determine whether they have been implemented (placed in operation) ?

• A)Previous experience with the entity.
• B)Inquiries of appropriate management personnel.
• C)Performance of substantive procedures.
• D)Inspection of document and records.

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Definitions:

Negative Punishment

A loss or unavailability of reinforcement because of inappropriate behavior.

Omission Training

A learning process in which the reinforcement is omitted or withdrawn when a certain behavior is performed, leading to a decrease in that behavior.

S-R Association

A connection formed between a specific stimulus and its consequent response, fundamental to the learning process in behaviorism.

Punishing

The introduction of an adverse stimulus or the removal of a positive stimulus to decrease the likelihood of a behavior occurring in the future.