The Test of Details of Balance Procedure That Requires the Auditor

question 32

Multiple Choice

The test of details of balance procedure that requires the auditor to account for unused inventory tag numbers to make sure none have been omitted is an attempt to satisfy the objective of

• A)allocation.
• B)existence.
• C)completeness.
• D)accuracy.

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Definitions:

Cognitive Therapy

A psychological treatment approach that seeks to address maladaptive thinking patterns to alleviate psychological distress and promote adaptive behavior and cognition.

Behavior Can Be Conditioned

The concept that actions can be influenced or learned through associations with outcomes or stimuli, as seen in classical and operant conditioning.

Unconscious Thoughts

Mental processes that occur automatically and are not available to introspection.

How You Think

Refers to the processes and patterns involved in an individual's cognition or thought, including reasoning, problem-solving, and making judgments.