The Auditor Traces Items from the Journals Back to the Source

question 21

Multiple Choice

The auditor traces items from the journals back to the source documents in order to satisfy the

• A)occurrence objective.
• B)completeness objective.
• C)ownership objective.
• D)valuation objective.

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Definitions:

Conjunction

A logical operator that connects two statements and indicates that both statements are true simultaneously.

Negation

A logical operation that reverses the truth value of a proposition.

Disjunction

A logical operation expressing the condition of having at least one of two statements be true; represented by "or."

Disjunctions

Logical operations that result in truth if at least one of the operands is true.