If the Objective of a Test of Details Is to Detect

question 60

Multiple Choice

If the objective of a test of details is to detect overstatements of sales,the auditor should trace transactions from the

• A)Cash receipts journal to the sales journal.
• B)Sales journal to the cash receipts journal.
• C)Source documents to the accounting records.
• D)Accounting records to the source documents.

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Definitions:

Electra Complex

In Freudian psychoanalytic theory, a girl's psychosexual competition with her mother for possession of her father.

Identification

Defense mechanism in which a person tries to become like someone else to deal with anxiety.

Oedipus Complex

A psychoanalytic theory in which a child has an unconscious sexual desire for the parent of the opposite sex and hostility toward the same-sex parent.

Freudian Concept

Refers to the theories and ideas proposed by Sigmund Freud that emphasize the influence of the unconscious mind, childhood experiences, and sexuality on personality and behavior.