Examlex
To gather evidence regarding the balance per bank in a bank reconciliation, an auditor would examine all of the following except the:
Primary Source
an original document or firsthand evidence that is used in research and historical analysis.
Local Ordinance
Laws, regulations, or codes enacted by local governments (such as cities or counties) to govern issues within their jurisdiction.
Governing Unit
An organization or body that holds the authority to make decisions and regulations for a particular group or area.
Ethical Dimension
Refers to the moral aspects that arise in various contexts, guiding right or wrong behavior and practices.
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