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:

Openness

The quality of being receptive to new ideas, experiences, and information, or the state of being open and transparent.

Status

The relative social, professional, or other standing of an entity, often in comparison to others within a given context.

Interpersonal Distance

refers to the physical and psychological space between individuals in social or professional settings.

Intimacy

A close, familiar, and affectionate personal relationship with another person or group.