The Ultimate Purpose of a Substantive Test Is to _______

question 53

Multiple Choice

The ultimate purpose of a substantive test is to _______.

• A)ensure that all controls are functioning properly
• B)obtain absolute assurance that an assertion is presented fairly in all material respects
• C)obtain reasonable assurance that an assertion is presented fairly in all material respects
• D)guarantee that no error or fraud exists in the financial statements

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Definitions:

Bell Curve

A graphical depiction of a normal distribution, where most occurrences take place near the mean and fewer occur as you move away from the mean.

Psychological Characteristics

Attributes of an individual's mental and emotional state that determine their thoughts, feelings, and behaviors.

Francis Galton

A 19th-century British polymath who made significant contributions to the fields of psychology, statistics, and eugenics, notably in the areas of heredity and intelligence.

Creativity Test

An assessment designed to measure the ability to generate new, original, or unique ideas.