Which One of the General Tests of Details of Balance

question 135

Multiple Choice

Which one of the general tests of details of balance objectives is NOT important in the audit of borrowings?

• A) Realisable value
• B) Completeness
• C) Existence
• D) Valuation

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Definitions:

Positive Parenting Behaviors

Parenting practices that are supportive, encouraging, and responsive to children's needs, promoting their emotional, social, and cognitive development.

Cognitive Development

The process of growth and change in intellectual capabilities that occurs as a person ages, including thinking, problem-solving, and decision-making abilities.

Hospital Visits

Occasions when individuals go to a hospital for medical examination, treatment, or other healthcare services.

Familism

A cultural value emphasizing the importance of family connections, loyalty, and solidarity above individual needs.