The Auditor's Internal Control Objective to Determine That "Recorded Acquisitions

question 26

Multiple Choice

The auditor's internal control objective to determine that "recorded acquisitions are for goods and services received" satisfies the audit objective of

• A) accuracy.
• B) occurrence.
• C) authorization.
• D) completeness.

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Definitions:

Receptor Cells

Specialized cells in the body that convert external stimuli into electrical signals for the nervous system to process.

Cones

Retinal receptor cells that are concentrated near the center of the retina and that function in daylight or in well-lit conditions. The cones detect fine detail and give rise to color sensations.

Periphery

The external boundary or surface of an area or object, or those areas that lie beyond the central or main part.

Dilation

The process of expansion or widening in size, often referring to the enlargement of the pupil or blood vessels.