The Purpose of the Auditor Consideration of the Strength of Internal

question 61

True/False

The purpose of the auditor consideration of the strength of internal controls is to determine the nature,extent and timing of substantive testing.

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Definitions:

Difference Threshold

The smallest amount of change between two stimuli that a person can detect 50% of the time, also known as the just noticeable difference (JND).

Sensory Adaptation

The process by which sensory receptors become less sensitive to constant stimuli over time, leading to a decrease in sensation.

Masking Stimulus

A stimulus that interferes with the perception of another stimulus, often used in psychological experiments to study attention processes.

Accommodation

A concept in cognitive psychology where existing mental schemas are adjusted or expanded to incorporate new information.