In Searching for Unrecorded Liabilities, the Purpose of the Audit

question 8

Multiple Choice

In searching for unrecorded liabilities, the purpose of the audit procedure to "examine underlying documentation for subsequent cash disbursements" is to

• A) uncover liabilities on the balance sheet which should not have been recorded until a subsequent period.
• B) find the documentation relating to a cash disbursement.
• C) uncover payments made in a subsequent accounting period for liabilities that existed at the balance sheet date.
• D) uncover cash disbursements recorded in a subsequent accounting period which should be recorded in this period.

Recognize the effects of reinforcement (positive and negative) on behavior.

Understand the concept of intermittent reinforcement and its impact on behavior extinction.

Explain the use of conditioned (secondary) reinforcers in complex learning and behavior modification.

Understand the concepts of positive and negative reinforcements and punishments.

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Definitions:

Influence Strategy

The plans or approaches used by an individual or group to persuade or guide others' behaviors, decisions, or opinions.

Persuasion

The act or process of influencing someone's beliefs, attitudes, or actions through argument, reasoning, or appeal.

Logical Arguments

Coherent and reasoned statements or series of statements intended to demonstrate the truth or falsity of a specific proposition.

Emotional Appeals

Persuasive strategies that aim to elicit emotional reactions from the audience to sway their opinion or behavior.