The Auditor's Principal Objective When Using a Sample of Tests

question 97

Multiple Choice

The auditor's principal objective when using a sample of tests of details of balances is whether the

• A) account balance being audited is fairly stated.
• B) transactions being audited are free of misstatements.
• C) controls being tested are operating effectively.
• D) transactions and account balances being audited are fairly stated.

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Definitions:

Bodily Functioning

Refers to the processes and activities by which the body maintains its vital functions, including respiration, digestion, circulation, and excretion.

Pituitary System

Refers to the activities and functions of the pituitary gland, a small endocrine gland that plays a crucial role in regulating various bodily functions.

Master Gland

A term often used for the pituitary gland because it regulates many critical functions in the body by releasing various hormones.

Pituitary Gland

A small endocrine gland located at the base of the brain that produces and regulates a variety of crucial hormones, influencing growth, metabolism, and reproductive functions.