The Test of Details of Balances Procedure That Requires the Auditor

question 88

Multiple Choice

The test of details of balances procedure that requires the auditor to trace the book balance on the reconciliation to the general ledger is an attempt to satisfy the audit objective of

• A) detail tie-in.
• B) existence.
• C) completeness.
• D) accuracy.

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Definitions:

Blood Vessel

Tubes in the body through which blood circulates, including arteries, veins, and capillaries.

Cross-Sectional Area

The area of a particular section of an object or substance that has been cut across its width, used to determine properties like resistance and strength.

Aorta

The body's biggest artery starts from the heart's left ventricle and stretches down to the abdomen, dividing into smaller arteries there.

Arterioles

Small arteries that lead into capillary beds, playing a key role in regulating blood flow and blood pressure.