The Test of Balances Procedure That Requires the Auditor to Trace

question 28

Multiple Choice

The test of balances procedure that requires the auditor to trace the unadjusted book balance on the reconciliation to the general ledger is an attempt to satisfy the audit objective of

• A) detail tie-in.
• B) existence.
• C) completeness.
• D) accuracy.

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Definitions:

Instructional Design Process

A systematic methodology for creating educational and training programs in a consistent and reliable fashion to improve learning and performance.

Technical Knowledge

The specific expertise related to the practical applications of scientific and technological concepts, processes, and methods in a particular field of work or study.

Sales Experience

The practical knowledge and skills gained from working in sales positions, often involving customer interaction, product knowledge, and negotiation skills.

Task Analysis

A detailed examination of how a task is accomplished, including steps, tools needed, and the outcome, aimed at improving efficiency or designing training programs.