In an Effort to Satisfy the Completeness Objective, the Auditor

question 104

Multiple Choice

In an effort to satisfy the completeness objective, the auditor could perform which of the following test of details of balance procedures?

• A) Trace the book balance on the reconciliation to the general ledger.
• B) Trace outstanding checks to subsequent period bank statements.
• C) Perform a four-column proof of cash.
• D) Review financial statements to make sure that material savings accounts and certificates of deposit are disclosed separately.

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Definitions:

Observable Behaviors

Actions or reactions of an individual that can be directly seen and measured, often used in psychological assessments.

Perceived

The way in which an individual interprets or understands something based on their senses and cognition.

Spider Man

A fictional superhero character appearing in American comic books published by Marvel Comics, known for his agility, web-shooting abilities, and spider-sense.

Self-Worth

An individual's internal sense of value and esteem, reflecting how they perceive their own worthiness and significance.