Why Are Ledgers Important for Auditors

question 19

Essay

Why are ledgers important for auditors?

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Definitions:

Classical Conditioning

A procedure of learning through which the regular pairing of two stimuli results in a response that was at first initiated by the second stimulus but is ultimately initiated by the first stimulus alone.

Operant Conditioning

A learning method where the consequences of a behavior (reinforcements or punishments) influence the likelihood of that behavior occurring again.

Latent Learning

Learning that occurs without obvious reinforcement and is not immediately observable in an individual’s behavior.

Operant Conditioning

A learning approach that relies on the use of incentives and consequences for one's actions.