When the Auditor Is Determining Whether the Client Followed a Consistent

question 89

Multiple Choice

When the auditor is determining whether the client followed a consistent depreciation policy from period to period, and the client's depreciation calculations are correct, the balance-related audit objective of ________ is being determined for depreciation expense.

• A) completeness
• B) existence
• C) classification
• D) accuracy

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Definitions:

Maximization Theory

A theory suggesting that individuals seek to maximize expected utility in decision-making scenarios, often considered in economics and psychology.

Guthrie

Edwin Ray Guthrie was a psychologist known for his associationist theories of learning, emphasizing the contiguity principle.

Hull

A reference to Clark L. Hull, an influential psychologist known for his work on drive theory and behaviorism.

Estes

Pertains to the work of William K. Estes, an American psychologist known for his research in mathematical psychology, learning theory, and memory processes.