In Performing Tests of Details of Balances, the Auditor Would

question 44

Multiple Choice

In performing tests of details of balances, the auditor would obtain the bank statement directly from the bank, prepare the bank reconciliation, and verify all reconciling items and mathematical accuracy if detection risk was:

• A) very high.
• B) high.
• C) moderate.
• D) low.
• E) very low.

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Definitions:

Borderline Personality Disorder

A mental health condition characterized by patterns of unstable interpersonal relationships, self-image, and emotions, as well as impulsive behavior.

Affectionate

Demonstrating feelings of fondness or tenderness towards others.

Antisocial Personality Disorder

A mental health condition characterized by a long-term pattern of ignoring or violating the rights of others, with little or no remorse.

Narcissistic Personality Disorder

A mental condition characterized by a long-term pattern of exaggerated self-importance, the need for excessive attention and admiration, and a lack of empathy for others.