An Auditor Selects a Sample of Items Recorded and Traces

question 28

Multiple Choice

An auditor selects a sample of items recorded and traces them back to the supporting documentation.This is an example of which of the following?

• A)Directional testing for existence.
• B)Directional testing for completeness.
• C)Direct testing for valuation.
• D)Direct testing for rights.

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Definitions:

Normal Weight And Height

Standard measurements used to assess the health and physical development of individuals in relation to average population data.

West Virginia

A state located in the Appalachian region of the Southern United States, which became a separate state from Virginia during the Civil War in 1863.

Corporatist Society

A social and political system in which interest groups, such as businesses and trade unions, are integrated into the government structure, influencing policies and decisions.

Economic Downturns

Periods when the economy as a whole is in decline, characterized by reduced industrial production, trade, consumer spending, and employment rates.