When the Auditor Uses Tracing as an Audit Procedure for Tests

question 34

Multiple Choice

When the auditor uses tracing as an audit procedure for tests of transactions,she is primarily concerned with which audit objective?

• A)occurrence
• B)completeness
• C)cutoff
• D)classification

Appreciate the ethical considerations in business communications.

Choose appropriate media for delivering business messages based on the complexity of the message and the nature of the audience.

Understand Lewin's change model and its application in organizational change.

Identify and describe the steps in Lewin's approach to managing and guiding the change process.

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Definitions:

Staffing Procedures

Processes and activities involved in identifying, attracting, evaluating, and hiring employees to fill job vacancies within an organization.

Objective Performance

Measurement based on fact, free from bias, and quantifiable in terms of outcome or achievement in a person's job role.

Subjective Measures

Methods of assessment based on personal opinions, interpretations, points of view, or judgments rather than objective data or criteria.

Objective

A specific result that a person or system aims to achieve within a timeframe and with available resources.