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

question 56

Multiple Choice

When 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:

Expressed Emotion

A measure of the family environment that is based on how family members speak about each other, indicating levels of criticism, hostility, and emotional involvement.

Delusional Thoughts

False beliefs held with strong conviction despite superior evidence to the contrary, often symptomatic of psychiatric disorders.

Suspicious

The state or trait of being inclined to distrust or be wary of others' motives or actions without clear evidence.

Scolded

Being reprimanded or criticized harshly, often in a way that induces feelings of guilt or shame.