Which of the Following Is Not One of the Three

question 30

Multiple Choice

Which of the following is not one of the three categories of assertions?

• A)Assertions about classes of transactions and events for the period under audit
• B)Assertions about financial statements and correspondence to GAAP
• C)Assertions about account balances at period end
• D)Assertions about presentation and disclosure

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Definitions:

Performance Appraisal

The evaluation of a person’s performance.

Job Satisfaction

A pleasurable or positive emotional state resulting from the appraisal of one’s job or job experiences.

Psychodynamically Oriented

An approach in psychology that emphasizes understanding human behavior by exploring unconscious motives and conflicts.

Environmental Forces

External factors or influences that can impact an organization or individual's performance, such as economic, social, technological, and legal factors.