The Tests of Details of Balances Procedure Which Requires the Auditor

question 55

Multiple Choice

The tests of details of balances procedure which requires the auditor to examine notes paid after year-end to determine whether they were liabilities at the balance sheet date is an attempt to satisfy the audit objective of

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

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Definitions:

Specific Conclusion

A definitive end or resolution that directly addresses the particular issue or topic at hand.

Simple Language

The use of clear, straightforward, and uncomplicated language to convey information easily understandable to the audience.

Persuasive Messages

Communications designed to influence or convince the audience to adopt a certain viewpoint or take a specific action.

Skeptical Audience

A group of people who question or doubt the validity of the information or arguments presented to them.