Why Does the Auditor Divide the Financial Statements into Smaller

question 95

Multiple Choice

Why does the auditor divide the financial statements into smaller segments?

• A) Using the cycle approach makes the audit more manageable.
• B) Most accounts have few relationships with others and so it is more efficient to break the financial statements into smaller pieces.
• C) The cycle approach is used because auditing standards require it.
• D) All of the above are correct.

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Definitions:

Childhood Disintegrative Disorder

A rare condition characterized by late onset (at least after two years of normal development) of developmental delays in language, social function, and motor skills.

Asperger's Disorder

A former diagnostic category denoting a higher-functioning form of autism characterized by significant difficulties in social interaction and nonverbal communication, alongside restricted and repetitive patterns of behavior and interests.

Rett's Disorder

A rare genetic neurological and developmental disorder that affects the way the brain develops, leading to a progressive loss of motor skills and speech.

Preservation Of Sameness

The need or desire for consistency, routine, and predictability in one's environment, often emphasized in discussions of autism spectrum disorders as a common characteristic.