When Testing for the ________ Assertion, Auditors Search for Evidence

question 38

Multiple Choice

When testing for the ________ assertion, auditors search for evidence to verify that asset, liability and equity items on the balance sheet actually exist.

• A)presentation and disclosure
• B)existence
• C)occurrence
• D)valuation and accuracy

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Definitions:

Group Controls

In user interface design, group controls refer to the practice of visually and functionally grouping related controls or elements together.

Error Message

A notification displayed by software to indicate that an operation could not be completed as expected, usually describing the nature of the problem.

Control Padding

A property in user interface design that specifies the space between the border of a control and its content, affecting layout and appearance.

Report Design

The process of organizing and laying out the components of a report to effectively communicate data and analysis.