The Auditor Recomputed the Dividend Declaration Amount by Multiplying the Declared

question 48

Multiple Choice

The auditor recomputed the dividend declaration amount by multiplying the declared dividend per share by the number of shares outstanding.Which audit assertion is this associated with?

• A)completeness
• B)accuracy
• C)valuation
• D)existence

---

Definitions:

Projection

The act of estimating or forecasting future conditions, trends, needs, or values based on current data or trends.

HR Estimates

Predictions or assessments regarding human resources aspects, such as staffing levels, made to support planning and decision-making.

Short-Run Forecast

A prediction of future events or trends that is focused on a relatively immediate time frame.

HR Forecasting Process

The systematic process used by Human Resources to predict future staffing requirements based on current data, trends, and strategic plans.