An Auditor May Test an Account Balance by Testing the Transactions

question 40

True/False

An auditor may test an account balance by testing the transactions that comprise the balance,by directly testing the final account balance,or a combination of both.

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Definitions:

UCS

Unconditioned Stimulus; a stimulus that naturally triggers a response without prior conditioning in the context of classical conditioning.

Operant Conditioning

A learning process where the consequences of a behavior affect the likelihood of that behavior occurring again.

UCR

Unconditioned Response, which is an automatic, natural reaction to a stimulus in classical conditioning theory.

UCS

Unconditioned Stimulus, an aspect of classical conditioning theory, referring to a stimulus that naturally triggers a reflexive or involuntary response without prior learning.