To Best Test Existence,an Auditor Would Sample from The

question 54

Multiple Choice

To best test existence,an auditor would sample from the:

• A)General ledger to source documents.
• B)General ledger to the financial statements.
• C)Source documents to the general ledger.
• D)Source documents to journals.

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Definitions:

Levator Scapulae

A skeletal muscle situated at the back and side of the neck, its primary function is to elevate the scapula.

Scapula

Also known as the shoulder blade, it is a flat, triangular bone located in the upper back.

Pectoralis Major

A large muscle in the upper chest that assists in the movement of the shoulder joint.

Subscapularis

A muscle located beneath the scapula, assists in the rotation and adduction of the arm.