The Accumulation of Source Documents and Records That Allows the Organisation

question 46

Multiple Choice

The accumulation of source documents and records that allows the organisation to trace accounting entries back to their initiation is the:

• A) substantiation record.
• B) initialisation procedure.
• C) outsourcing code.
• D) audit trail.

---

Definitions:

Additive Empathic Responses

Empathetic reactions that not only understand and share the feelings of others but also add further insight or support.

Early Sessions

The initial meetings or periods of activity in a process such as therapy, training, or consultation.

Nonverbally Object

Expressing disagreement or refusal without the use of spoken words, often through body language or other forms of nonverbal communication.

Directives

Instructions or orders given with authority, which are meant to guide or command actions.