In Testing the Completeness Assertion for a Liability Account, an Auditor

question 6

Multiple Choice

In testing the completeness assertion for a liability account, an auditor ordinarily works from the:

• A)financial statements to the potentially unrecorded items.
• B)potentially unrecorded items to the financial statements.
• C)accounting records to the supporting evidence.
• D)trial balance to the subsidiary ledger.

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Definitions:

Mental Health Disorder

A condition that affects a person's thinking, feeling, behavior, or mood, significantly impacting daily functioning and potentially causing distress to the individual or those around them.

Biopsychosocial Approach

An integrated perspective that acknowledges that biological, psychological, and social factors all play a significant role in human functioning.

Psychological Disorders

Mental disorders characterized by patterns of behavior or thought that are significant enough to interfere with an individual’s daily life and well-being.

Genetic Factors

Elements within an organism's genes that influence traits, behaviors, and susceptibility to certain conditions or diseases.