An Auditor Reviews Job Cost Sheets to Test Which Transaction

question 5

Multiple Choice

An auditor reviews job cost sheets to test which transaction assertion?

• A)Occurrence.
• B)Completeness.
• C)Accuracy.
• D)Classification.

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Definitions:

Gestalt

A German word that roughly refers to the whole form, pattern, or configuration that a person perceives.

Continuity

The psychological principle that experiences or developments are gradual and cumulative rather than consisting of distinct and separate stages.

Pattern

A recognizable repetition of elements or designs, often identified in nature, human behavior, or manufactured objects.

Figure-Ground Relationships

A visual perception principle distinguishing an object (the figure) from its surrounding area (the ground).