All of the Following Can Assist the Auditor in Testing

question 52

Multiple Choice

All of the following can assist the auditor in testing the existence assertion for investment securities except:

• A)physical examination.
• B)comparing fair value to cost.
• C)confirmation with the issuer of the securities.
• D)confirmation with the custodian.

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Definitions:

Paralinguistics

involves the non-verbal elements of communication such as tone of voice, loudness, and pitch, which contribute to the conveyance of meaning and emotion.

Occulesics

A subcategory of nonverbal communication focusing on the study of eye behavior, including eye contact, movements, and gaze.

Linguistics

The scientific study of language and its structure, including the study of morphology, syntax, phonetics, and semantics.

Kinesics

The study of how body movements and gestures serve as a form of non-verbal communication.