Which Set of Assertions Is Tested When,during Completion of the Audit,the

question 89

Multiple Choice

Which set of assertions is tested when,during completion of the audit,the audit partner conducts a final review of the format of the entity's balance sheet?

• A) Assertions about classes of transactions and events.
• B) Assertions about account balances at the period end.
• C) Assertions about presentation and disclosure.
• D) None of these.

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Definitions:

Discrimination

Unjust or prejudicial treatment of different categories of people, especially on the grounds of race, age, sex, or disability.

Public Accommodations

Facilities and establishments that provide goods or services to the general public, which are required by law in many jurisdictions to be accessible and non-discriminatory.

Eighth Amendment

Part of the U.S. Constitution prohibiting the federal government from imposing excessive bail, excessive fines, or cruel and unusual punishment.

Executions

The act of carrying out a death sentence against a condemned person by the state as a punishment for a crime.