The Auditor Normally Considers Both Underlying Accounting Data and Corroborating

question 58

Multiple Choice

The auditor normally considers both underlying accounting data and corroborating information in the audit process. Underlying accounting data does not include which of the following items?

• A) Evidence of controls.
• B) Minutes of meetings.
• C) Checks, invoices, and contracts.
• D) General and subsidiary ledger.

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Definitions:

Tinnitus

A hearing condition characterized by the perception of noise or ringing in the ears when no external sound is present.

Phantom Sensation

the perception of feeling in a limb or other part of the body that has been amputated or is otherwise missing.

Auditory

Relating to the sense of hearing and the perception of sound.

American Anti-Slavery Society

An abolitionist society founded in 1833 to advocate for the immediate emancipation of all slaves in the United States.