An Auditor Contacts an Accounts Receivable of the Client Directly

question 5

Multiple Choice

An auditor contacts an accounts receivable of the client directly in order to confirm the balance owing.This is an example of:

• A)test of control.
• B)test of details of balances.
• C)tests of details of transactions.
• D)analytical procedure.

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Definitions:

Employment Contract

A formal agreement between an employer and an employee that outlines the terms and conditions of employment.

Parol Evidence Rule

A legal principle that prevents parties to a written contract from presenting extrinsic evidence of terms of the agreement that contradict, modify, or vary contractual terms agreed upon in the written document.

Partially Written

Describes a document or agreement that is composed of both handwritten and typed or printed elements.

Majority Rule

Majority rule is a decision-making principle whereby the choice of the greater number of participants in a group is accepted as the decision for the whole group.