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:

Sociability

The trait of being inclined to engage in social interactions and form relationships with others.

Predominant Style

The most common or authoritative style or approach in a particular area or activity.

Intensity

The degree of strength, force, or energy with which an action is performed or an attribute is possessed.

Communication Style

Describes the preferred way an individual expresses themselves and receives information from others, which can include verbal, non-verbal, written, and digital forms.