Which of the Following Procedures Would an Auditor Most Likely

question 56

Multiple Choice

Which of the following procedures would an auditor most likely perform to verify management's assertion of completeness?

• A) Compare a sample of shipping documents to related sales invoices.
• B) Observe the client's distribution of payroll checks.
• C) Confirm a sample of recorded receivables by direct communication with the debtors.
• D) Review standard bank confirmations for indications of kiting.

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Definitions:

Reinforcement-Affect Model

A psychological theory suggesting that the emotional response to a stimulus reinforces behavior, influencing subsequent actions or attitudes.

Dynamogenic Theory

A concept suggesting that the presence of others in a competitive environment increases an individual's motivation and energy level, leading to improved performance.

Triplett

Norman Triplett, a psychologist recognized for his work on social facilitation, showing how the presence of others affects performance.

Competitive Instinct

The innate or developed drive to compete and strive for success against others.