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.

---

Definitions:

Skin

The body's largest organ, serving as a protective barrier against environmental hazards, regulating temperature, and providing sensory information.

Distinct Sexes

The presence of separate and unique male and female organisms in a species, each contributing different gametes for reproduction.

Muscle Types

Vertebrates have three types of muscle tissue: skeletal (voluntary movement), cardiac (heart pumping), and smooth (involuntary actions like digestion).

Gland

An organ in the human or animal body that secretes particular chemical substances for use in the body or for discharge into the surroundings.