Which of the Following Is Not Related to the Responsibilities

question 81

Multiple Choice

Which of the following is not related to the responsibilities principle?

• A)Continuing professional education to ensure that professionals' knowledge keeps pace with changes in the accounting and auditing profession.
• B)Firm-wide policies to evaluate the financial and professional relationships of its professionals.
• C)Specific auditing procedures designed to determine the effectiveness of the entity's internal control over financial reporting.
• D)The auditors' use of professional judgment throughout the examination.

Distinguish between the different types of special journals.

Understand the concept of control accounts and their relevance to subsidiary ledgers.

Differentiate between transactions that should be recorded in general and special journals.

Identify the purposes and types of accounting journals.

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Definitions:

Sedimentary Layers

Strata of rock formed from sediment deposition, often distinguishable by differences in color, composition, or texture.

Boundary

A line or natural limitation that defines the extent of an area or the division between two areas, regions, or pieces.

Sand Dunes

Hills or ridges of sand piled up by the wind in desert environments or near beaches.

Meandering River

A river that has a strongly curved channel (with meanders).