An Auditor Selected Items for Test Counts While Observing an Entity's

question 23

Multiple Choice

An auditor selected items for test counts while observing an entity's physical inventory. The auditor then traced the test counts to the entity's inventory listing. This procedure most likely provided evidence concerning management's assertion of:

• A)rights and obligations.
• B)completeness.
• C)existence.
• D)valuation.

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Definitions:

Stress Inoculation Training

A form of cognitive-behavioral therapy aimed at helping individuals develop skills to cope with stressful situations effectively.

Aversive Conditioning

A behavior conditioning technique where an undesirable behavior is paired with an unpleasant stimulus to reduce the frequency of the behavior.

Social System

An organized set of interrelated structures that establishes how society or a part of it organizes and functions.

Family Therapy

Therapy that treats the family as a system. Views an individual’s unwanted behaviors as influenced by, or directed at, other family members.