An Auditor's Purpose in Auditing the Information Contained in the Pension

question 45

Multiple Choice

An auditor's purpose in auditing the information contained in the pension footnote most likely is to obtain evidence concerning management's assertion about:

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

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Definitions:

Tongue Blade

A small medical tool used to depress the tongue to allow examination of the mouth and throat.

Snellen Chart

A tool used to measure visual acuity, consisting of lines of letters, numbers, or symbols in decreasing size.

Auscultating

The act of listening to the internal sounds of the body, typically using a stethoscope, as a part of medical diagnosis.

Diaphragm

A dome-shaped muscular barrier between the chest and abdominal cavity, crucial for breathing.