If an Auditor Performs Substantive Tests of Final Balances Before

question 85

Multiple Choice

If an auditor performs substantive tests of final balances before the year end, he or she must check activities in the period between the date of this work and the year-end.This period is known as the:

• A) roll forward.
• B) pre-balance date period.
• C) interim period.
• D) continuous period.

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Definitions:

Job Description

A formal account of an employee's responsibilities, duties, and the scope of a particular role within an organization.

Organic

Referring to food produced without the use of chemical fertilizers, pesticides, or other artificial agents, also used broadly to describe natural processes.

Organizational Culture

The collective norms, ideologies, and rituals that define the cultural and emotional fabric of a company.

Principled Dissent

The act of expressing disagreement or opposition based on one's moral, ethical, or professional standards or principles, often done to prompt consideration of alternative perspectives.