For an Auditor to Make the Decision About Whether a Change

question 28

Multiple Choice

For an auditor to make the decision about whether a change noted in analytical procedures is unreasonable he needs

• A)knowledge of the client's industry
• B)knowledge of current political conditions
• C)knowledge of prior economic conditions
• D)an understanding of the client's competitors
• E)an understanding of the business under audit
• F)both A and E
• G)both B and C

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Definitions:

Operant Conditioning

A learning process through which the strength of behavior is modified by reinforcement or punishment.

Token Economy

A behavioral intervention strategy where desired behaviors are rewarded with tokens, which can be exchanged for various rewards.

Flooding

Flooding is an exposure therapy technique used in psychology to help individuals overcome phobias and anxiety disorders by exposing them to their fear triggers in a controlled environment until the fear response diminishes.

Aversion Therapy

A form of psychological treatment in which an undesirable behavior is paired with an unpleasant stimulus to reduce the occurrence of the behavior.