In the Audit of Accounts Receivable,the Positive Form of Confirmation

question 13

Multiple Choice

In the audit of accounts receivable,the positive form of confirmation request is most likely to be used when ________.

• A)recipients are unlikely to respond to negative confirmation requests
• B)the combined assessed level of inherent and control risk relative to accounts receivable is high
• C)a large number of accounts receivable is involved but a relatively small number of errors are expected
• D)the auditor performs a dual-purpose test that assesses control risk and obtains substantive evidence

---

Definitions:

Law of Effect

A principle in psychology that states behaviors that produce satisfying effects are likely to be repeated, while those that produce unpleasant effects are less likely to be repeated.

Cognitive Map

A mental representation of the layout of one’s environment. For example, after exploring a maze, rats act as if they have learned a cognitive map of it.

Behavioral Technology

The application of psychological principles and techniques to influence human behavior in practical, real-world settings.

Skinner

A psychologist known for his theory of operant conditioning, emphasizing the role of reinforcement in behavior modification.