When the Auditor Inspects Initials and Dates on Bank Reconciliation

question 69

Multiple Choice

When the auditor inspects initials and dates on bank reconciliation, he or she is doing ______.

• A)inspection of physical evidence
• B)inquiry
• C)observation
• D)reperformance

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Definitions:

Ethical Responsibilities

Obligations to act in ways that are morally right and adherent to established codes of conduct, especially within professional contexts.

NASW Code

The code of ethics developed by the National Association of Social Workers, which outlines the ethical principles and standards for social workers to adhere to in their professional practice.

Dishonesty

The act of being untruthful or deceptive in behavior or speech.

Canadian Association

This term is too generic without specifying the field or domain. It could refer to any number of professional or interest groups based in Canada.