As Part of the Audit Testing,the Auditor Is Conducting Substantive

question 138

Multiple Choice

As part of the audit testing,the auditor is conducting substantive analytical review over time (trend analysis) of bad debts to evaluate the quality of the accounts receivable.Which audit assertion is this associated with?

• A)valuation
• B)classification
• C)rights and obligations
• D)occurrence

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Definitions:

Perception Checking

Asking someone whether your interpretation of his or her nonverbal behavior is accurate.

Regulators

Nonverbal messages that help to control the interaction or flow of communication between two people.

Expressive

Characterized by the ability or tendency to openly and effectively convey thoughts, feelings, and emotions.

Cognitive

Pertains to the processes involved in thinking, understanding, learning, and remembering.