When Auditing the Premium or Discount on Bonds (Including Amortization),the

question 54

Multiple Choice

When auditing the premium or discount on bonds (including amortization) ,the auditor primarily focuses on which assertion?

• A)Existence.
• B)Completeness.
• C)Presentation and disclosure.
• D)Valuation.

---

Definitions:

View

A term referring to the method or mode in which information is displayed or presented in software applications.

Insert

A command or option in software applications used to add new data or elements into a document or file.

Normal Pointer

The default state or appearance of a cursor on a computer screen, typically an arrow.

I-beam Pointer

The shape of the cursor on a screen that indicates where text can be inserted.