The Objective of the Ordinary Examination by the Independent Auditor

question 14

Multiple Choice

The objective of the ordinary examination by the independent auditor is the expression of an opinion on:

• A) the statement of financial position and the statement of financial performance.
• B) the fairness of the financial statements.
• C) the accuracy of the financial statements.
• D) the accuracy of the annual report.

---

Definitions:

Target Cell

In spreadsheet software, a specific cell that is designated for a particular purpose, such as the cell where a formula's result is displayed.

Changing Cells

Cells in spreadsheet software designated for modification, influencing the outcome of formulas or functions dependent on their values.

Constraints

Rules or limitations defined in programming, databases, or problem-solving scenarios that restrict the ways in which data can be manipulated or solutions can be achieved.

Data Validation Criteria

Rules or conditions set for data entry in spreadsheet cells or database fields to ensure the accuracy and consistency of data.