When the Auditor Uses Tracing as an Audit Procedure for Tests

question 57

Multiple Choice

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

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

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Definitions:

Tariff

A tax imposed on imported goods and services to regulate trade, raise government revenue, or protect domestic industries from foreign competition.

Saddles

Seats for riders on the back of an animal, typically horses, designed to support the rider's posture.

Government Revenue

Funds collected by the government from various sources, including taxes, fees, and charges, used to fund public services and provisions.

Tariff

A tariff is a tax or duty imposed by a government on goods imported or exported.