Directional Testing Involves Testing Transactions or Balances for Which Type

question 69

Multiple Choice

Directional testing involves testing transactions or balances for which type of error?

• A)Overstatement.
• B)Understatement.
• C)Either overstatement or understatement.
• D)Neither overstatement nor understatement.

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Definitions:

Active Listening

A communication technique involving giving full attention to the speaker, understanding their message, and providing appropriate feedback.

Processing

The series of actions or steps taken in order to achieve a particular end, often relating to the handling or management of information or materials.

Active Listening

The practice of paying full attention to the speaker, understanding their message, and responding thoughtfully.

Informal Network Lines

The unofficial and usually invisible lines of communication that exist within an organization, based on personal relationships rather than organizational charts or structures.