An Auditor Selected an Invoice for a Large Inventory Purchase

question 29

Multiple Choice

An auditor selected an invoice for a large inventory purchase and vouched the invoice to the receiving report. Which ASB transaction assertion is the auditor most likely testing?

• A)Occurrence
• B)Completeness
• C)Rights and obligations
• D)Valuation

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Definitions:

Sexual Harassment

Unsolicited or unwelcome sex- or gender-based conduct that has adverse employment consequences for the complainant.

Canadian Human Rights Tribunal

A quasi-judicial body in Canada that interprets and enforces the Canadian Human Rights Act, handling complaints of discrimination.

Complainant Co-operation

Involves the willingness and active participation of a complainant in the process of addressing and resolving a complaint, typically in legal, workplace, or customer service contexts.

Discriminatory

Pertains to unfair treatment or biased actions against individuals based on class, race, age, or other characteristics.