In the Audit of Cash and Accounts Receivable,the Main Emphasis

question 45

Multiple Choice

In the audit of cash and accounts receivable,the main emphasis should be on which assertion?

• A)completeness
• B)existence
• C)rights and obligations
• D)presentation and disclosure

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Definitions:

Secondary Succession

The ecological succession that occurs in areas where a previous community is disturbed or destroyed but the soil remains intact.

Mudslide

A rapid movement of a large mass of mud, often triggered by heavy rain or earthquake, sliding down a slope and causing destruction.

Shrubland

A biome characterized by vegetation dominated by shrubs, often found in regions with a Mediterranean climate.

Red Imported Fire Ants

An invasive species of ant known for its painful sting and aggressive behavior, scientifically named Solenopsis invicta.