An Assertion That Is Particularly Difficult to Audit with Respect

question 59

Multiple Choice

An assertion that is particularly difficult to audit with respect to personal financial statements is:

• A)Existence.
• B)Rights.
• C)Completeness.
• D)Legality.

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Definitions:

Confusional Arousal

A sleep disorder characterized by a state of confusion and disorientation upon waking, often with incomplete awakening.

PTSD

Post-Traumatic Stress Disorder, a psychiatric disorder that may occur in people who have experienced or witnessed a traumatic event.

Delayed Sleep Phase Type

A circadian rhythm sleep disorder that causes a person's sleep and wake times to be delayed by two or more hours beyond the conventional or socially acceptable bedtime.