Roll-Forward Procedures Are Performed

question 41

Multiple Choice

Roll-forward procedures are performed:

• A) to update the audit findings from the time of the interim procedures through to year-end.
• B) to detect fraud in various balance sheet accounts.
• C) after the end of the financial year.
• D) None of the above

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Definitions:

Primary Reinforcer

A primary reinforcer is a stimulus that is naturally rewarding and satisfies a biological need, such as food or water.

Stimulus Discrimination

The learned ability to distinguish between similar stimuli and respond appropriately to each one.

Green Light

An expression meaning to give approval to proceed with a project or action.

Lever Pushing

A task used in experimental psychology and behavioral neuroscience to study the principles of operant conditioning by training an animal to press a lever to receive a reward.