An Auditor Selects a Sample of Items Recorded and Traces

question 28

Multiple Choice

An auditor selects a sample of items recorded and traces them back to the supporting documentation.This is an example of which of the following?

• A)Directional testing for existence.
• B)Directional testing for completeness.
• C)Direct testing for valuation.
• D)Direct testing for rights.

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Definitions:

Psychologist Decide

involves the process by which psychologists make determinations or judgments based on psychological assessment, research, and clinical evidence.

Observations

The action or process of closely monitoring or noticing something or someone, often to gather data or come to a conclusion.

Hypotheses

Proposed explanations for a phenomenon, put forward as bases for further investigation, validation, or refutation.

Amenable

Willing to follow advice or authority; open and responsive to suggestion.