In Determining Whether Transactions Have Been Recorded, the Direction of the Audit

question 50

Multiple Choice

In determining whether transactions have been recorded, the direction of the audit testing should start from the:

• A)General ledger balances.
• B)Adjusted trial balance.
• C)Original source documents.
• D)General journal entries.

---

Definitions:

360-Degree Feedback

A performance appraisal method where an employee receives feedback from all directions, including peers, subordinates, supervisors, and sometimes clients.

Human Factors Psychologists

Psychologists who study how people interact with products and environments to improve usability, safety, and satisfaction.

User-Friendly

Describes a product, system, or interface that is easy to use and understand, enhancing the user's experience.

Virtual Reality

A computer-generated environment that simulates a realistic experience, allowing users to interact with three-dimensional spaces and objects.