The Tests of Details of Balances Procedure That Requires the Auditor

question 65

Multiple Choice

The tests of details of balances procedure that requires the auditor to trace the totals of the notes payable list to the general ledger satisfies the objective of

• A)existence.
• B)completeness.
• C)accuracy.
• D)rights and obligations.

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Definitions:

Monocots

A group of flowering plants (monocotyledons) with a single seed leaf, including grasses, lilies, and orchids, characterized by various structural features such as parallel leaf venation.

Rhizobia

Soil bacteria that fix nitrogen after becoming established inside root nodules of legumes.

Infection Threads

Filamentous structures formed by certain bacteria during the infection process of plant roots, facilitating microbial entry.

Legume

(1) A simple, dry fruit that develops from a single carpel and splits open at maturity along two sutures to release seeds. (2) Any member of the pea family (e.g., pea, bean, peanut, alfalfa).