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The Test of Details of Balances Procedure That Requires the Auditor

question 78

Multiple Choice

The test of details of balances procedure that requires the auditor to foot the outstanding check and electronic payment list and deposits in transit is an attempt to satisfy which audit objective?


Definitions:

RE-AIM

A framework for evaluating health interventions, considering Reach, Efficacy/Effectiveness, Adoption, Implementation, and Maintenance.

Efficacy

The ability to produce a desired or intended result under ideal and controlled circumstances.

Adoption

The act of legally taking another's child into one's family, accepting the rights and responsibilities as the child's parent.

Stages of Change Theory

A model that describes the process by which individuals move through a series of stages when attempting to change behavior, including precontemplation, contemplation, preparation, action, and maintenance.

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