The Auditor Traces Items from the Source Documents to the Journals

question 95

Multiple Choice

The auditor traces items from the source documents to the journals in order to satisfy the:

• A) valuation objective.
• B) completeness objective.
• C) existence objective.
• D) ownership objective.

---

Definitions:

Occupational Safety

The discipline focused on ensuring the safety, health, and welfare of people engaged in work or employment.

Middle Management

A level of management in an organization tasked with bridging the gap between executive leadership and operational staff, focusing on implementing organizational policies and strategies.

Hierarchical Classification

Hierarchical Classification is a system of organizing items, entities, or concepts into a multi-level structure where each level represents a more detailed or specific classification.

Hierarchical Classification

A system of organizing entities into a series of ranked levels or categories, typically from the most general to the most specific.