The Cutoff Bank Statement Is Used by the Auditor in Dealing

question 91

Multiple Choice

The cutoff bank statement is used by the auditor in dealing with

• A)lapping.
• B)kiting.
• C)omitting outstanding checks on reconciliations.
• D)all of the above.

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Definitions:

Nonresponsive Arousal

A state where an individual exhibits physiological signs of arousal without responding to external stimuli or showing conscious awareness.

Time-Out

A disciplinary technique in which for a short span of time a child is required to discontinue his involvement in ongoing activities to quietly sit somewhere apart. This technique involves mild power assertion and is suitable for use with toddlers and preschoolers.

Love Withdrawal

One method parents use to enforce control of children’s behavior involves parents withdrawing attention or affection, expressing disappointment or disillusionment with a child, turning away from a child, cutting off verbal or emotional contact, or enforcing separations. Generates high anxiety and elicits immediate compliance.