An Auditor Is Planning the Testing of the Accounts Payable

question 94

Multiple Choice

An auditor is planning the testing of the accounts payable balance.The auditor's main concerns should be

• A)Existence and accuracy
• B)Completeness and cutoff
• C)Occurrence and cutoff
• D)Valuation and accuracy
• Question is also found in study guide

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Definitions:

Brightness Contrast

The difference in light intensity between two adjacent areas, making one appear brighter than the other.

Mach Bands

An optical illusion where the contrast at the edges of adjacent light and dark areas appears exaggerated.

Contrast Effects

A phenomenon in psychology where the evaluation of something is influenced by comparisons with recently encountered contrasting objects or people.

Lateral Inhibition

A process in neural networks of the brain where the activity of neurons inhibits the activity of neighboring neurons, enhancing contrast and sharpness in sensory pathways.