When Conducting Substantive Testing,an Increase in the Auditor's Assessment of the Risk

question 48

True/False

When conducting substantive testing,an increase in the auditor's assessment of the risk of material misstatement will result in an increase in the size of the sample.

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Definitions:

Operant Learning

A method of learning that employs rewards and punishments for behavior, emphasizing the effects of consequences on behavior.

Reinforcement

In behavioral psychology, a stimulus or event that follows a behavior and increases the likelihood of the behavior's recurrence.

Punishment

A consequence applied to decrease or eliminate an undesired behavior; often used in the context of behavior modification techniques.

Operant Conditioning

A method of learning that utilizes rewards and punishments for behavior, aiming to increase the likelihood of desirable responses and decrease the likelihood of undesired ones.