When the Auditor Has Completed the Tests of Details of Balances

question 64

Multiple Choice

When the auditor has completed the tests of details of balances and enters phase 4 of the audit process, she must still perform audit procedures for which of the following?

• A)Contingent liabilities and employee compensation
• B)Contingent liabilities and subsequent events
• C)Subsequent events and contractual commitments
• D)Subsequent events and unrecorded liabilities

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Definitions:

Water Conservation

Water conservation refers to the practices and technologies used to reduce water usage and waste, ensuring sustainable water management.

Decreased Urine Volume

A condition characterized by the production of less urine than normal, potentially indicating dehydration or kidney issues.

Sweat

Perspiration; secretions produced by the sweat glands of the skin; also called sensible perspiration.

Hematocrit

Percentage of blood volume occupied by erythrocytes.