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The Tests of Details of Balances Procedure Which Requires the Auditor

question 58

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The tests of details of balances procedure which requires the auditor to examine duplicate copies of loans for authorisation is an attempt to satisfy the audit objective of:


Definitions:

Persuasion

The act or process of influencing someone's beliefs, attitudes, intentions, motivations, or behaviors through communication.

Space Exploration

The investigation of physical conditions in space and on stars, planets, and other celestial bodies through the use of satellites, space probes, or spacecraft with human crews.

Unbiased View

The objective and impartial perspective that is not influenced by personal feelings, interpretations, or prejudice.

Cite Sources

The practice of acknowledging the original authors and works when referencing or quoting materials in academic or professional communications.

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